2004 (2) TMI 70 - SCH - Central Excise

Manufacture - Excisable goods - Supreme Court dismissed appeal where Tribunal held that storage system installed at site is a permanent fixture fixed to the ground which could not be removed from the place of installation.

Summary

The Supreme Court dismissed the appeal, affirming that the storage system installed was a permanent fixture fixed to the ground based on the work order specifying civil work like digging trenches and refilling with concrete. The Tribunal's decision was upheld.