2001 (7) TMI 343

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..... S.S. Kang, Member (J)]. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. In the impugned order, the Commissioner (Appeals) held that mechanised material handling system is permanently embedded to earth. It is, therefore, not movable and hence not liable to any Central Excise duty. 3. Heard both sides. 4. The contention of the revenue i .....

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..... not remain turbo alternator, therefore, the test is incorrectly applied. Though, there is no finding that without fixing to the platform such turbo alternator would not be functional, it is obvious that when without fixing, it does not come into being, it can hardly be functional. 5. From the facts of the present case, it is clear that mechanised material handling system cannot be brought and s .....

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