Beitou Refuse Incineration Plant was inaugurated on Jul. 1， 1991 as "Shilin Refuse Incineration Plant". It received its current name on Jul. 1， 1995 following an administrative rezoning effort that also made it a subordinate unit of the Department of Environmental Protection， Taipei City Government. The incinerator's colorfully painted smokestack building houses an observation deck at an altitude of 116 meters， accessible via a glass-paneled elevator by the ground-floor entrance.Fitted with wall-to-wall panoramic windows， the observation deck provides an amazing open view of distant mountain ranges (Yangming， Guanyin and Datun); the Shezi Islet sandwiched between Tamsui and Keelung Rivers; a sprawling Guandu Plain dotted with hills， water bodies and greenery; the renowned "Sunset over Mt. Guanyin"; and a splendid nightscape. It is one of Taipei City's well known sightseeing spots， complete with information signage regarding attractions visible through the window.