https://www.taxtmi.com/caselaws?id=96432 A conveyor belt system fabricated, assembled, tested and commissioned at site was treated as immovable property rather than excisable goods because it acquired its identity only after site operations were completed and the remaining work was mere assembly of parts into an incomplete system. As the complete conveyor system could not be transported as such and would have to be dismantled into components, it was not a movable commodity chargeable to central excise duty. The Revenue's appeal therefore failed. en-us Thu, 28 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96432 A conveyor belt system fabricated, assembled, tested and commissioned at site was treated as immovable property rather than excisable goods because it acquired its identity only after site operations were completed and the remaining work was mere assembly of parts into an incomplete system. As the complete conveyor system could not be transported as such and would have to be dismantled into components, it was not a movable commodity chargeable to central excise duty. The Revenue's appeal therefore failed. Case-Laws Central Excise Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96432