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TMI Blog2005 (2) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... nts filed this appeal against the order-in-appeal whereby the Commissioner (Appeals) held that Portable pilot plants fabricated in the factory are excisable goods and liable to central excise duty. 3. The contention of the appellants is that the plant in question is a huge plant i.e. 18 ft. long and 28 ft. high and this plant is fabricated in their factory for exfoliation of perlite. The content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout dismantling into parts. The appellants also relied upon the Board's Circular dated 15-1-2002 whereby it was clarified that if any goods installed at site are capable of being sold or shifted as such, after removal from the base and without dismantling into its components/parts, the goods would be considered to be movable and thus, excisable. It was further clarified that if the goods are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants in their factory. The dimension of the plant is that it is 80 ft. long and 28 ft. high. In the impugned order, the Commissioner (Appeals) gave a finding of fact that this plant can be dismantled and transported to any place and can be used again after reassembly as it is evident from the fact that the plant in question was sent to GAIL. 6. We find that, Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omponents i.e. turbine and the other alternator. Therefore, the test of marketability was wrongly applied by the lower authorities in the present case. We find that it is an admitted position that plant in question can be removed from the site after dismantled. In the circumstances, we find that the ratio of the Supreme Court in the case of Triveni Engg. (supra) is fully applicable and as per Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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