https://www.taxtmi.com/caselaws?id=49827 Machinery permanently embedded to the earth, including furnace, kettle, chimney and processing unit, was treated as immovable and not marketable, so it did not qualify as excisable goods. On that basis, its value could not be added for computing the clearance turnover or exemption limit under the relevant notifications. The kettle, chimney and processing unit were also regarded as parts of the plant rather than separate complete machinery, and exempt clearances under another notification were excluded from the computation. Transportation charges for bringing goods to the factory and electrical installation charges were also excluded, as they were not shown to form part of the relevant value or to fall within the show cause notice basis. en-us Wed, 28 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49827 Machinery permanently embedded to the earth, including furnace, kettle, chimney and processing unit, was treated as immovable and not marketable, so it did not qualify as excisable goods. On that basis, its value could not be added for computing the clearance turnover or exemption limit under the relevant notifications. The kettle, chimney and processing unit were also regarded as parts of the plant rather than separate complete machinery, and exempt clearances under another notification were excluded from the computation. Transportation charges for bringing goods to the factory and electrical installation charges were also excluded, as they were not shown to form part of the relevant value or to fall within the show cause notice basis. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49827