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TMI Blog2013 (11) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... t would not thereby transform a moveable complex of products into immovable property. The issue whether ‘bought-out’ items ought to be considered to have transformed into immovable property prior to the process of assembly of large size cooling towers and whether the taxable event had occurred before such impregnation in the earth and whether such fixture is temporal or permanent, is a mixed question of fact and law – Assessee directed to pre-deposit 50% of the assessed service tax liability and interest – upon such submission rest of the duty to be stayed till the disposal – partial stay granted. - APPEAL NOs.E/A/315-316/2011 - ORDER NO.SO/71201-71202/2013 - Dated:- 23-9-2013 - SHRI G. RAGHURAM AND DR. I.P.LAL, JJ. FOR THE APPELL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Ring Fill, Nozzles, Motor Support, Sealing Compound etc. were bought-out items stored in a warehouse outside the Petitioner s factory. These items were brought to the site where the large cooling towers were to be assembled after embedding into concrete foundations provided for supporting the towers. The Petitioner claimed that these bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute immovable property outside the ambit of excise duty. 3. The above contention did not find acceptance by the Adjudicating Authority who brought the value of the bought-out items also into the tax net and levied excise duty along with interest and penalties, as specified in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appeal of the assessee was consequently dismissed. 6. Decisions referred by Revenue in 2010(257)ELT 578(Tri.-Bang.) [Electronics Controls Power System Pvt. Ltd. vs. Commissioner] and 2011(263)ELT 271(Tri.-Mumbai) [CCE,Aurangabad vs. LIPI Boilers Industries Ltd.] also support the finding in the impugned Order that incorporation of bought-out items to an assembly which involves embedding of the several components at the user s site is an incident of operational requirements, but would not thereby transform a moveable complex of products into immovable property. 7. The issue whether bought-out items ought to be considered to have transformed into immovable property prior to the process of assembly of large size cooling towers; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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