https://www.taxtmi.com/caselaws?id=53056 Electro-static precipitators fabricated and erected at site were held to be immovable property because they were embedded on concrete foundations as part of a plant and could not be dismantled and moved without substantial damage. Applying the settled principle that excisable goods must be movable, the Tribunal followed the Supreme Court authorities and the CBEC circular on site-erected turnkey projects. As a result, the precipitators themselves were not liable to central excise duty, though the components used in the project could still be dutiable. en-us Tue, 10 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53056 Electro-static precipitators fabricated and erected at site were held to be immovable property because they were embedded on concrete foundations as part of a plant and could not be dismantled and moved without substantial damage. Applying the settled principle that excisable goods must be movable, the Tribunal followed the Supreme Court authorities and the CBEC circular on site-erected turnkey projects. As a result, the precipitators themselves were not liable to central excise duty, though the components used in the project could still be dutiable. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53056