https://www.taxtmi.com/caselaws?id=92677 The Tribunal ruled that structurals and fabricated items used in the construction of a steel plant were not dutiable goods under Central Excise. It held that such items were part of immovable properties and not independently arisen goods, thus not subject to excisability. The burden of proof regarding classification as parts was on the revenue, which was not met. The Tribunal disagreed with the Collector's findings and set aside the orders, also rejecting the department's appeals. The decision was based on previous judgments and the acknowledgment of contractors' manufacturer status. en-us Tue, 11 May 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92677 The Tribunal ruled that structurals and fabricated items used in the construction of a steel plant were not dutiable goods under Central Excise. It held that such items were part of immovable properties and not independently arisen goods, thus not subject to excisability. The burden of proof regarding classification as parts was on the revenue, which was not met. The Tribunal disagreed with the Collector's findings and set aside the orders, also rejecting the department's appeals. The decision was based on previous judgments and the acknowledgment of contractors' manufacturer status. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92677