https://www.taxtmi.com/caselaws?id=100157 The Tribunal determined that the item in question, classified as an Effluent Treatment Plant (ETP) by the Department, was actually an immovable property based on construction and components. Citing relevant Circulars and judicial precedents, the Tribunal held that the item was not excisable under the Central Excise Act. As the Department failed to prove the item's classification as goods, the Tribunal set aside the order, ruling in favor of the appellants and granting consequential relief. The suppression allegation was deemed irrelevant due to the non-excisability of the item. en-us Tue, 26 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 13:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100157 The Tribunal determined that the item in question, classified as an Effluent Treatment Plant (ETP) by the Department, was actually an immovable property based on construction and components. Citing relevant Circulars and judicial precedents, the Tribunal held that the item was not excisable under the Central Excise Act. As the Department failed to prove the item's classification as goods, the Tribunal set aside the order, ruling in favor of the appellants and granting consequential relief. The suppression allegation was deemed irrelevant due to the non-excisability of the item. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100157