https://www.taxtmi.com/caselaws?id=117625 A coal handling plant erected on a job contract basis was treated as immovable property, not excisable goods, because it comprised large civil structures, conveyor systems and supporting works spread over extensive land and had become part of the earth. Applying earlier Supreme Court and High Court decisions on substantially similar facts, the plant was held outside the charge of central excise duty. The disputed duty demand and penalty could not stand, and the impugned order was set aside with consequential relief. en-us Tue, 27 Dec 2005 00:00:00 +0530 Mon, 25 Jun 2012 14:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117625 A coal handling plant erected on a job contract basis was treated as immovable property, not excisable goods, because it comprised large civil structures, conveyor systems and supporting works spread over extensive land and had become part of the earth. Applying earlier Supreme Court and High Court decisions on substantially similar facts, the plant was held outside the charge of central excise duty. The disputed duty demand and penalty could not stand, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117625