https://www.taxtmi.com/caselaws?id=92188 The Tribunal stated that, on similar facts, girders did not come into existence as fully finished goods before being placed on the bridge span and were therefore treated as immovable property. It further noted that, even apart from that finding, Notification No. 59/90 exempting goods manufactured at site for construction purposes would apply. As the facts were said to be identical and no ground was shown to depart from the earlier view, the earlier stay order was modified and deposit of the duty demanded was waived, with recovery stayed. en-us Mon, 16 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92188 The Tribunal stated that, on similar facts, girders did not come into existence as fully finished goods before being placed on the bridge span and were therefore treated as immovable property. It further noted that, even apart from that finding, Notification No. 59/90 exempting goods manufactured at site for construction purposes would apply. As the facts were said to be identical and no ground was shown to depart from the earlier view, the earlier stay order was modified and deposit of the duty demanded was waived, with recovery stayed. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92188