2001 (12) TMI 777 - AT - Central Excise

Summary

The judgment discusses the excisability of a Vegetable Oil Refinery and Lecithin Plant. The plant's movability is crucial for being considered as goods liable for excise duty. The plant, assembled in a three-floor building, is deemed immovable due to its specific installation and interconnection requirements. As a result, the plant does not meet the criteria of movability for excise duty. Stay is granted, and the case is scheduled for early hearing on 20th February, 2002.