https://www.taxtmi.com/caselaws?id=384067 A chlorination plant assembled and installed at the customer's site on a turnkey basis was treated as immovable property because the components were grouted to civil foundations, connected by pipelines and fittings, and intended to remain permanently attached. Excise duty applies only if a movable commercial commodity emerges; on the record, the Revenue did not prove that the plant could be dismantled and relocated intact without damage. The plant was therefore held non-excisable, the duty demand and penalties were set aside, and the appeals were allowed. en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 06 Aug 2019 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384067 A chlorination plant assembled and installed at the customer's site on a turnkey basis was treated as immovable property because the components were grouted to civil foundations, connected by pipelines and fittings, and intended to remain permanently attached. Excise duty applies only if a movable commercial commodity emerges; on the record, the Revenue did not prove that the plant could be dismantled and relocated intact without damage. The plant was therefore held non-excisable, the duty demand and penalties were set aside, and the appeals were allowed. Case-Laws Central Excise Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384067