https://www.taxtmi.com/caselaws?id=100359 Erection of a coal handling plant was treated as installation of immovable property, not manufacture of excisable goods, because the plant comprised large civil structures, machinery and conveyor systems fixed to the earth over a vast area. As it was not a marketable commodity capable of being bought and sold, central excise duty was not sustainable on the plant's erection. en-us Mon, 30 Jul 2001 00:00:00 +0530 Wed, 01 Feb 2012 11:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100359 Erection of a coal handling plant was treated as installation of immovable property, not manufacture of excisable goods, because the plant comprised large civil structures, machinery and conveyor systems fixed to the earth over a vast area. As it was not a marketable commodity capable of being bought and sold, central excise duty was not sustainable on the plant's erection. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100359