https://www.taxtmi.com/caselaws?id=31606 The Tribunal upheld the original authority's decision regarding the exigibility of excise duty on assembling a Generator Set at the site using bought-out components. It found that the Generator Set was marketable, could be dismantled and sold, and therefore subject to excise duty. The Tribunal dismissed the appeal, citing precedents such as Mittal Engineering Works and Sirpur Paper Mills Ltd., emphasizing the distinction between immovable property and goods. The decision was based on the marketability of the assembled Generator Set and the applicability of excise duty in such circumstances. en-us Wed, 25 Jun 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31606 The Tribunal upheld the original authority's decision regarding the exigibility of excise duty on assembling a Generator Set at the site using bought-out components. It found that the Generator Set was marketable, could be dismantled and sold, and therefore subject to excise duty. The Tribunal dismissed the appeal, citing precedents such as Mittal Engineering Works and Sirpur Paper Mills Ltd., emphasizing the distinction between immovable property and goods. The decision was based on the marketability of the assembled Generator Set and the applicability of excise duty in such circumstances. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31606