https://www.taxtmi.com/caselaws?id=35500 Assembled and installed plant and machinery is taxable only if it satisfies the governing tests of manufacture, movability and excisability; where those criteria are not applied to the relevant facts, the adjudication cannot stand. The order treating a food processing line as a marketable excisable product was set aside because it did not apply Circular No. 58/1/2002-CX, which lays down the applicable test for whether a site-assembled plant is movable and therefore excisable, or immovable and not exigible. The matter was remanded for de novo consideration after applying the circular and allowing the parties to place the necessary material on record. en-us Mon, 20 Apr 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35500 Assembled and installed plant and machinery is taxable only if it satisfies the governing tests of manufacture, movability and excisability; where those criteria are not applied to the relevant facts, the adjudication cannot stand. The order treating a food processing line as a marketable excisable product was set aside because it did not apply Circular No. 58/1/2002-CX, which lays down the applicable test for whether a site-assembled plant is movable and therefore excisable, or immovable and not exigible. The matter was remanded for de novo consideration after applying the circular and allowing the parties to place the necessary material on record. Case-Laws Central Excise Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35500