https://www.taxtmi.com/caselaws?id=343601 Plant and machinery erected at site is not automatically immovable property merely because it is fixed to a foundation; the decisive tests are the degree and purpose of annexation, and whether attachment is for operational stability or permanent beneficial enjoyment of the land. Applying the Board's section 37B clarification alongside Supreme Court principles on movability and immovability, the matter required reconsideration on the facts and evidence. The CENVAT credit question was therefore remitted for denovo adjudication, and the penalty issue was also sent back for fresh determination after the substantive credit dispute is re-examined. en-us Tue, 16 May 2017 00:00:00 +0530 Sat, 22 Jul 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343601 Plant and machinery erected at site is not automatically immovable property merely because it is fixed to a foundation; the decisive tests are the degree and purpose of annexation, and whether attachment is for operational stability or permanent beneficial enjoyment of the land. Applying the Board's section 37B clarification alongside Supreme Court principles on movability and immovability, the matter required reconsideration on the facts and evidence. The CENVAT credit question was therefore remitted for denovo adjudication, and the penalty issue was also sent back for fresh determination after the substantive credit dispute is re-examined. Case-Laws Central Excise Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343601