https://www.taxtmi.com/caselaws?id=122650 Huge storage tanks fabricated and erected stage by stage at site were treated as immovable after completion because they could not be physically moved and sold without dismantling. Applying the Board's circular on site-erected tanks, the materials were held not to be excisable goods, so Central Excise duty was not payable. The demand and consequential penalty were therefore set aside, and the assessee's appeal succeeded. en-us Wed, 11 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 12:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122650 Huge storage tanks fabricated and erected stage by stage at site were treated as immovable after completion because they could not be physically moved and sold without dismantling. Applying the Board's circular on site-erected tanks, the materials were held not to be excisable goods, so Central Excise duty was not payable. The demand and consequential penalty were therefore set aside, and the assessee's appeal succeeded. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122650