2001 (12) TMI 777

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....ni, Advocate, for the Appellant. Shri D.N. Chaudhary, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved is the excisability of a Vegetable Oil Refinery and Lecithin Plant. The learned Counsel for the appellant submits that the impugned order has held a plant as excisable. He submits that it is settled law that excise duty can be levied only on 'goo....

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....bination of several machines assembled as a plant and is installed in a three floor building. "38. The Noticee has submitted that different equipments have been installed in a building having ground floor plus three storeys. On ground floor there are tanks, pumps and air compressors. The deodorization Section of the plant occupies first and second floors and bleaching Section is housed in ....