https://www.taxtmi.com/caselaws?id=107783 Structurals fabricated at site and used solely in a cement plant were held entitled to the site-based exemption, as the record did not show removal for use elsewhere and the finding of removability rested only on presumption. Structurals erected piece by piece and permanently embedded in the factory premises were also treated as non-excisable, because once dismantled they would lose alignment and engineering precision and would yield only scrap. Goods forming part of immovable property and lacking marketability do not satisfy the test of excisable goods, so the duty demand was unsustainable and the exemption could not be denied on mere conjecture. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 16:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107783 Structurals fabricated at site and used solely in a cement plant were held entitled to the site-based exemption, as the record did not show removal for use elsewhere and the finding of removability rested only on presumption. Structurals erected piece by piece and permanently embedded in the factory premises were also treated as non-excisable, because once dismantled they would lose alignment and engineering precision and would yield only scrap. Goods forming part of immovable property and lacking marketability do not satisfy the test of excisable goods, so the duty demand was unsustainable and the exemption could not be denied on mere conjecture. Case-Laws Central Excise Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107783