2015 (6) TMI 950

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....mmohan Rao, DC (AR) ORDER Per: D N Panda: Learned consultant explains that it was required for the appellant to install and erect heavy storage racks in the premises of various companies for storage of industrial engineering goods. Appellant had no manufacturing facility for which it had job worked relevant goods in piecemeal and brought the same from job workers to the site for installat....

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....come movable goods. Accordingly, there shall be no levy of excise duty on the racks in the circumstances of the case since ultimate object is to erect and install the goods manufactured and embedded to earth and its case is supported by the decision of Tribunal in the case of Thyssenkrupp Industries India Pvt. Ltd. Vs. CCE, Visakhapatnam - 2005 (190) ELT 337 (Tri. - Bang.). Therefore, the appeal m....

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....ge racks were not immovable property for no good reason stated by him in the order while in para 14 of the order, contention of the appellant was that storage racks came into being only when those were affixed to the earth which remained uncontroverted in the entire adjudication. Appellant's submission was that the photographs submitted before the authority below demonstrated the nature of the....