https://www.taxtmi.com/caselaws?id=166675 A plant assembled at a factory site from parts and materials and firmly attached to the earth forms part of immovable property rather than excisable goods. It therefore falls outside the scope of central excise duty under Item 68 of the Central Excises and Salt Act, 1944. As no excisable goods arise from such site erection, no duty liability arises and any connected penalty is unsustainable. en-us Wed, 17 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166675 A plant assembled at a factory site from parts and materials and firmly attached to the earth forms part of immovable property rather than excisable goods. It therefore falls outside the scope of central excise duty under Item 68 of the Central Excises and Salt Act, 1944. As no excisable goods arise from such site erection, no duty liability arises and any connected penalty is unsustainable. Case-Laws Central Excise Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166675