Collector Of Central Excise, Pune vs Nikhil Equipments Pvt. Ltd.

The Supreme Court upheld the Tribunal's finding that the storage system installed at the site constituted a permanent fixture, as it required civil work such as digging trenches and refilling with concrete, indicating it could not be removed. The Court emphasized that it would not re-examine the factual determinations made by the Tribunal. Consequently, the appeal was dismissed, affirming the Tribunal's decision.