https://www.taxtmi.com/caselaws?id=96223 Construction and installation of refrigeration and cold storage plants at customers' premises was treated, on identical facts, as falling outside excisable manufacture because the assembled plant was regarded as immovable property and not a marketable commodity. The Tribunal also held that using bought-out, duty-paid items in such installation did not by itself amount to manufacture. As the departmental representative did not dispute factual identity with the earlier Tribunal ruling, the same ratio was applied and a prima facie case was found. On that basis, waiver of the entire predeposit of duty and penalty was granted and recovery was stayed pending disposal of the appeals. en-us Fri, 08 Jun 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96223 Construction and installation of refrigeration and cold storage plants at customers' premises was treated, on identical facts, as falling outside excisable manufacture because the assembled plant was regarded as immovable property and not a marketable commodity. The Tribunal also held that using bought-out, duty-paid items in such installation did not by itself amount to manufacture. As the departmental representative did not dispute factual identity with the earlier Tribunal ruling, the same ratio was applied and a prima facie case was found. On that basis, waiver of the entire predeposit of duty and penalty was granted and recovery was stayed pending disposal of the appeals. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96223