https://www.taxtmi.com/caselaws?id=48430 A waste water treatment plant assembled from duty-paid components at site and embedded in civil work was treated as immovable property, not excisable goods. Section 2(f) of the Central Excises and Salt Act, 1944 covers manufacture only where a movable excisable product comes into existence; mere assembly of parts at site is insufficient. On the admitted facts, the plant emerged only after erection and installation, so it was not a commercial movable product liable to excise duty. The Revenue's reliance on authority concerning a marketable weigh-bridge was distinguished because that case involved a movable product, unlike the present immovable plant, and the show-cause notice was therefore liable to be quashed. en-us Thu, 13 Aug 2009 00:00:00 +0530 Mon, 03 Nov 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48430 A waste water treatment plant assembled from duty-paid components at site and embedded in civil work was treated as immovable property, not excisable goods. Section 2(f) of the Central Excises and Salt Act, 1944 covers manufacture only where a movable excisable product comes into existence; mere assembly of parts at site is insufficient. On the admitted facts, the plant emerged only after erection and installation, so it was not a commercial movable product liable to excise duty. The Revenue's reliance on authority concerning a marketable weigh-bridge was distinguished because that case involved a movable product, unlike the present immovable plant, and the show-cause notice was therefore liable to be quashed. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48430