2010 (1) TMI 405

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..... immovable property and cannot be considered as excisable goods, to hold that the assessees were entitled to refund; hence this appeal by the Revenue. Held that- impugned order considering it as non excisable goods, set aside section 3 of Central Excise Act. - E/271/2003 - 107/2010 - Dated:- 20-1-2010 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Shri .....

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..... was purchased and moved to the premises of the assessees. It is very much movable goods on which duty had been rightly discharged. What happens subsequently in the assessee's premises is not relevant for determining whether the item of which duty was paid and of which refund is sought was movable goods or not. Since the goods were purchased and were therefore very much a movable item, the finding .....

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