https://www.taxtmi.com/caselaws?id=209257 A chiller plant assembled and commissioned at the customer's site, grouted to a concrete foundation and functioning as a complete refrigeration system, was treated as immovable property rather than excisable goods. The fact that individual components could be detached after unfastening nuts and bolts did not make the plant movable as a whole. Because such a system comes into existence only through site assembly and connection of parts, it is not liable to central excise duty merely because its components are duty-paid goods. The cited Board circular and Supreme Court principle on plant erected on a specially constructed base supported this view, and the demand, penalties and consequential reliefs were set aside. en-us Wed, 16 Mar 2011 00:00:00 +0530 Thu, 25 Jul 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209257 A chiller plant assembled and commissioned at the customer's site, grouted to a concrete foundation and functioning as a complete refrigeration system, was treated as immovable property rather than excisable goods. The fact that individual components could be detached after unfastening nuts and bolts did not make the plant movable as a whole. Because such a system comes into existence only through site assembly and connection of parts, it is not liable to central excise duty merely because its components are duty-paid goods. The cited Board circular and Supreme Court principle on plant erected on a specially constructed base supported this view, and the demand, penalties and consequential reliefs were set aside. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209257