https://www.taxtmi.com/caselaws?id=50529 A refrigeration plant or cold storage assembled at the customer's premises from duty-paid components and permanently fixed to civil foundations was treated as immovable property, not excisable goods. Applying the test of movability, the article could not be shifted and used in the same condition elsewhere, so its erection at site did not amount to manufacture of a new marketable commodity. As the constituent parts had already suffered duty, no further central excise levy could be imposed on the assembled plant, and the associated penalty consequences could not survive. en-us Fri, 18 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50529 A refrigeration plant or cold storage assembled at the customer's premises from duty-paid components and permanently fixed to civil foundations was treated as immovable property, not excisable goods. Applying the test of movability, the article could not be shifted and used in the same condition elsewhere, so its erection at site did not amount to manufacture of a new marketable commodity. As the constituent parts had already suffered duty, no further central excise levy could be imposed on the assembled plant, and the associated penalty consequences could not survive. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50529