https://www.taxtmi.com/caselaws?id=261025 Storage racks fabricated in components, welded at site and embedded to earth for installation in clients' premises were treated as immovable property once erected, not as movable excisable goods. The record showed no clearance of completed racks as marketable goods and no basis to treat the site activity as piecemeal removal to evade duty. Because dismantling would cause damage and the racks were intended to remain fixed and inseparable from the earth, central excise duty was held inapplicable and the appellant's liability was negatived, with consequential relief left to be worked out subject to verification. en-us Mon, 16 Feb 2015 00:00:00 +0530 Tue, 30 Jun 2015 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261025 Storage racks fabricated in components, welded at site and embedded to earth for installation in clients' premises were treated as immovable property once erected, not as movable excisable goods. The record showed no clearance of completed racks as marketable goods and no basis to treat the site activity as piecemeal removal to evade duty. Because dismantling would cause damage and the racks were intended to remain fixed and inseparable from the earth, central excise duty was held inapplicable and the appellant's liability was negatived, with consequential relief left to be worked out subject to verification. Case-Laws Central Excise Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261025