https://www.taxtmi.com/caselaws?id=336576 The appellant's appeal against a demand for central excise duty on the 'Micro Spray Water Cooling System' they assembled was successful. The court determined that once fixed to the ground, the system became immovable and did not qualify as marketable goods subject to excise duty. Legal precedents and established principles were relied upon to support this decision, emphasizing the system's integration with the ground as a key factor in the ruling. The appeal was allowed in favor of the appellant. en-us Fri, 12 Aug 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336576 The appellant's appeal against a demand for central excise duty on the 'Micro Spray Water Cooling System' they assembled was successful. The court determined that once fixed to the ground, the system became immovable and did not qualify as marketable goods subject to excise duty. Legal precedents and established principles were relied upon to support this decision, emphasizing the system's integration with the ground as a key factor in the ruling. The appeal was allowed in favor of the appellant. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336576