https://www.taxtmi.com/caselaws?id=89804 Electric overhead cranes fabricated and installed in a factory were treated as movable excisable goods and not as immovable structures, so the exemption claimed under Notification No. 118/75 was unavailable. The Tribunal noted that similar cranes had been regarded as capital goods used in production, supporting their treatment within excise control. On valuation, labour, erection and commissioning charges were not fully includible in assessable value, and duty had to be recomputed after excluding those elements. The matter was remitted for limited reassessment on valuation while the excisability and exemption issue was decided against the assessee. en-us Mon, 20 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89804 Electric overhead cranes fabricated and installed in a factory were treated as movable excisable goods and not as immovable structures, so the exemption claimed under Notification No. 118/75 was unavailable. The Tribunal noted that similar cranes had been regarded as capital goods used in production, supporting their treatment within excise control. On valuation, labour, erection and commissioning charges were not fully includible in assessable value, and duty had to be recomputed after excluding those elements. The matter was remitted for limited reassessment on valuation while the excisability and exemption issue was decided against the assessee. Case-Laws Central Excise Mon, 20 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89804