2001 (12) TMI 777

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..... audhary, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The issue involved is the excisability of a Vegetable Oil Refinery and Lecithin Plant. The learned Counsel for the appellant submits that the impugned order has held a plant as excisable. He submits that it is settled law that excise duty can be levied only on goods and the plant in question, being a combination o .....

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..... ed in a three floor building. 38. The Noticee has submitted that different equipments have been installed in a building having ground floor plus three storeys. On ground floor there are tanks, pumps and air compressors. The deodorization Section of the plant occupies first and second floors and bleaching Section is housed in the third floor of the building. The Noticee has also submitted that t .....

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..... these equipments are embedded and fastened by civil engineering works makes them as an immovable property is therefore, incorrect because fastening of equipment at different levels is with specific intention of better function of these equipments and to achieve required result of the process. 4. From the above it would appear that the plant in question would not satisfy the criterion of movabi .....

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