https://www.taxtmi.com/caselaws?id=114086 The court analyzed the central excise duty liability concerning the setting up of a power plant and specific elements within it. The judgment considered the immovability of the elements and previous legal precedent to determine their duty liability. The appellants' detailed arguments regarding the nature of the elements and their installation process were crucial in challenging the duty demands imposed by the Commissioner. Ultimately, the court upheld the duty liability on certain elements of the power plant but reduced the duty amount and penalties imposed on the appellants. en-us Wed, 18 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 10:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114086 The court analyzed the central excise duty liability concerning the setting up of a power plant and specific elements within it. The judgment considered the immovability of the elements and previous legal precedent to determine their duty liability. The appellants' detailed arguments regarding the nature of the elements and their installation process were crucial in challenging the duty demands imposed by the Commissioner. Ultimately, the court upheld the duty liability on certain elements of the power plant but reduced the duty amount and penalties imposed on the appellants. Case-Laws Central Excise Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114086