https://www.taxtmi.com/caselaws?id=381483 A reverse osmosis water treatment plant designed for each site, assembled from bought-out components and erected on a civil foundation at the customer's premises, was held not to be "goods" under Section 2(f) of the Central Excise Act, 1944. Because the plant came into existence only progressively at site and, after erection, assumed the character of an immovable structure, its site assembly did not amount to manufacture for central excise purposes. Prior Tribunal and High Court authorities supporting the non-excisable nature of such site-erected plants were followed. The central excise duty, interest and penalty demand was therefore not sustainable. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 13 Jun 2019 06:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381483 A reverse osmosis water treatment plant designed for each site, assembled from bought-out components and erected on a civil foundation at the customer's premises, was held not to be "goods" under Section 2(f) of the Central Excise Act, 1944. Because the plant came into existence only progressively at site and, after erection, assumed the character of an immovable structure, its site assembly did not amount to manufacture for central excise purposes. Prior Tribunal and High Court authorities supporting the non-excisable nature of such site-erected plants were followed. The central excise duty, interest and penalty demand was therefore not sustainable. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381483