SIRPUR PAPER MILLS LTD. vs THE COLLECTOR OF CENTRAL EXCISE, HYDERABAD

The Supreme Court ruled that the excise duty on the paper making machine was correctly imposed, as the machine, despite being attached to the ground for operational efficiency, was deemed movable and marketable under Section 3 of the Central Excise Act. The Court upheld the Tribunal's finding that the machine could be dismantled and sold in parts, thus not qualifying as immovable property. The Court concluded that the nature of the machine did not exempt it from excise duty, affirming the Tribunal's decision.