https://www.taxtmi.com/caselaws?id=272428 The Tribunal classified the hot metal transport vehicle, jumbo electric platform truck, and trailer assembly for oil storage tank as part of plant and machinery, integral to the manufacturing process of excisable goods, not intended for public road use. Relying on the Jayaswal Neco Ltd. judgment, the Supreme Court emphasized movable components within factory premises can be capital goods essential for manufacturing. Despite this precedent, the Commissioner's appeal challenging the classification was dismissed by the High Court as misconceived and contrary to established legal principles. en-us Tue, 08 Nov 2016 00:00:00 +0530 Wed, 02 May 2018 21:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272428 The Tribunal classified the hot metal transport vehicle, jumbo electric platform truck, and trailer assembly for oil storage tank as part of plant and machinery, integral to the manufacturing process of excisable goods, not intended for public road use. Relying on the Jayaswal Neco Ltd. judgment, the Supreme Court emphasized movable components within factory premises can be capital goods essential for manufacturing. Despite this precedent, the Commissioner's appeal challenging the classification was dismissed by the High Court as misconceived and contrary to established legal principles. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272428