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TMI Blog2018 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shri Bijay Kumar : The Revenue is in appeal, in this case, against the impugned order. In the impugned order, the ld.Adjudicating Authority has set aside the demand raised by the Show-cause notice C.No.V-CH- 84/1/ADJ/2000/15046/51 dated 04.07.2000, with consequential relief. 2. Revenue being aggrieved by the said order, has filed the present appeal on the following grounds : (i) Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority has also erred in holding that the CTC machine when installed at the buyers site by rooting it to ground, would be immovable property and thus become non-excisable by applying the ratio of the judgement of the Hon'ble Supreme Court in the case of M/s Triveni Engineering & Industries Ltd. Vs. CCEx., reported in 2000 (120) ELT 273 (SC) wherein it was held that the installation of turbo al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operty in the sense of a building or a tree. A machine, which is capable of being sold in parts after being dismantled from its base is not an immovable property. In the instant case, the CTC machine also can be sold in the market after being dismantled from its base and thus it is not an immovable property. 3. In the present case, the issue involved is whether assembling of different segment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the case of Triveni Engineering & Industries Ltd. (supra) is more relevant in the instant case. Also in the similar case against the Respondent-Assessee, the Department has accepted the order from the Commissioner (Appeals) vide Order-in-Appeal No.3/DB/CE(A)/GHY/08 dated 18.01.2008, wherein he has dropped the charges citing the case laws in the case of M/s Triveni Engineering & Indus. (supra). I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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