https://www.taxtmi.com/caselaws?id=107409 The Tribunal dismissed the Department's appeal against the Commissioner (Appeals) decision on Central Excise duty liability for goods removed from the factory and erected at the client's site. The Tribunal upheld the Commissioner's decision, emphasizing the importance of proving how an item falls under the excise duty ambit and how duty can be levied on marketable, movable property. As the Assistant Commissioner determined that only immovable property was created, which was not refuted by the Department, the Tribunal found no grounds to interfere with the Commissioner (Appeals) decision, ultimately leading to the dismissal of the Department's appeal. en-us Mon, 12 May 2003 00:00:00 +0530 Thu, 22 Mar 2012 12:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107409 The Tribunal dismissed the Department's appeal against the Commissioner (Appeals) decision on Central Excise duty liability for goods removed from the factory and erected at the client's site. The Tribunal upheld the Commissioner's decision, emphasizing the importance of proving how an item falls under the excise duty ambit and how duty can be levied on marketable, movable property. As the Assistant Commissioner determined that only immovable property was created, which was not refuted by the Department, the Tribunal found no grounds to interfere with the Commissioner (Appeals) decision, ultimately leading to the dismissal of the Department's appeal. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107409