2001 (7) TMI 410 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal filed by the Revenue against the Order-in-Original regarding the excisability of a water treatment plant fabricated and assembled at the site by the respondents. The Revenue argued that the plant, even when fixed to earth, remained excisable goods. However, the Tribunal found that there was no evidence that the plant was cleared in a knocked-down condition and upheld the original order, citing a Supreme Court decision on marketability. The appeal was rejected.