https://www.taxtmi.com/caselaws?id=92759 Machinery assembled at a customer's site and embedded to a concrete base was treated as dutiable excisable goods where the evidence, including the director's statement, showed manufacture and sale by the appellants. The plea that embedding made the machines immovable property was rejected, as fixation for stable operation does not by itself remove excise liability. On input credit, the appellants were held entitled to credit in accordance with law, because substantive eligibility could not be denied merely for procedural non-compliance where the legal entitlement otherwise existed. en-us Tue, 05 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92759 Machinery assembled at a customer's site and embedded to a concrete base was treated as dutiable excisable goods where the evidence, including the director's statement, showed manufacture and sale by the appellants. The plea that embedding made the machines immovable property was rejected, as fixation for stable operation does not by itself remove excise liability. On input credit, the appellants were held entitled to credit in accordance with law, because substantive eligibility could not be denied merely for procedural non-compliance where the legal entitlement otherwise existed. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92759