https://www.taxtmi.com/caselaws?id=53927 The Tribunal held that the Portable Pilot Plant, capable of being dismantled and relocated, was movable property and not subject to excise duty. Referring to legal principles and precedents, including the Triveni Engg. & Industries Ltd. v. CCE case, the Tribunal emphasized the plant's mobility as evidenced by its relocation to another site. It was concluded that since the plant could be removed after dismantling, it met the criteria of being movable and therefore not liable to excise duty. The impugned order was set aside, and the appeal was allowed. en-us Wed, 23 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53927 The Tribunal held that the Portable Pilot Plant, capable of being dismantled and relocated, was movable property and not subject to excise duty. Referring to legal principles and precedents, including the Triveni Engg. & Industries Ltd. v. CCE case, the Tribunal emphasized the plant's mobility as evidenced by its relocation to another site. It was concluded that since the plant could be removed after dismantling, it met the criteria of being movable and therefore not liable to excise duty. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53927