https://www.taxtmi.com/caselaws?id=92466 The Tribunal ruled in favor of the respondents, holding that the water treatment plant, firmly attached to the ground at the customer's site, is not liable to pay excise duty as it qualifies as immovable property. The Tribunal distinguished previous cases involving marketable commodities, emphasizing that goods attached to the earth and immovable do not meet the criteria for excisability. Therefore, based on the specific design and fixed nature of the plant, the Tribunal rejected the Revenue's appeal, affirming that the water treatment plant is not subject to central excise duty. en-us Mon, 20 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92466 The Tribunal ruled in favor of the respondents, holding that the water treatment plant, firmly attached to the ground at the customer's site, is not liable to pay excise duty as it qualifies as immovable property. The Tribunal distinguished previous cases involving marketable commodities, emphasizing that goods attached to the earth and immovable do not meet the criteria for excisability. Therefore, based on the specific design and fixed nature of the plant, the Tribunal rejected the Revenue's appeal, affirming that the water treatment plant is not subject to central excise duty. Case-Laws Central Excise Mon, 20 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92466