https://www.taxtmi.com/caselaws?id=116799 The Tribunal upheld the lower appellate authority's decision that 'industrial fans' created during the fabrication and erection of a humidification plant were immovable property and non-excisable. The fans' permanent attachment to the wall through welding rendered them part of the immovable structure, following CBEC guidelines. The Tribunal highlighted the overruled precedent and emphasized the significance of permanent fixation in determining excisability. Consequently, the Revenue's appeals were dismissed, clarifying the excisability status of industrial fans based on their attachment to immovable structures. en-us Mon, 26 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 17:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116799 The Tribunal upheld the lower appellate authority's decision that 'industrial fans' created during the fabrication and erection of a humidification plant were immovable property and non-excisable. The fans' permanent attachment to the wall through welding rendered them part of the immovable structure, following CBEC guidelines. The Tribunal highlighted the overruled precedent and emphasized the significance of permanent fixation in determining excisability. Consequently, the Revenue's appeals were dismissed, clarifying the excisability status of industrial fans based on their attachment to immovable structures. Case-Laws Central Excise Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116799