https://www.taxtmi.com/caselaws?id=170541 Credit on goods and materials used to erect a paint shop was denied where the installed structure was treated as an immovable installation rather than movable goods. The applied test was whether the structure could be marketed or removed as such; on the facts, the paint shop was assembled, welded and embedded in the earth, could not be removed without dismantling, and could not be reassembled in the same form. On that basis, no prima facie case was shown for waiver of pre-deposit or stay, and the interim relief was refused. en-us Fri, 17 Sep 2010 00:00:00 +0530 Tue, 02 Jun 2015 11:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170541 Credit on goods and materials used to erect a paint shop was denied where the installed structure was treated as an immovable installation rather than movable goods. The applied test was whether the structure could be marketed or removed as such; on the facts, the paint shop was assembled, welded and embedded in the earth, could not be removed without dismantling, and could not be reassembled in the same form. On that basis, no prima facie case was shown for waiver of pre-deposit or stay, and the interim relief was refused. Case-Laws Central Excise Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170541