https://www.taxtmi.com/caselaws?id=50609 A conveyor belt system fabricated, assembled, tested and commissioned at site was held to be immovable property because it came into existence only through on-site assembly and commissioning, acquired its identity during that process, and could not be removed as a complete unit without dismantling. On that basis, it was not treated as movable excisable goods and did not attract central excise duty as goods. en-us Thu, 28 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50609 A conveyor belt system fabricated, assembled, tested and commissioned at site was held to be immovable property because it came into existence only through on-site assembly and commissioning, acquired its identity during that process, and could not be removed as a complete unit without dismantling. On that basis, it was not treated as movable excisable goods and did not attract central excise duty as goods. Case-Laws Central Excise Thu, 28 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50609