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The Beitou Incineration Plant was established on July 1, 1991 (Republic of China year 80), originally named Shilin Incineration Plant. On July 1, 1995 (Republic of China year 84), it was renamed Beitou Incineration Plant due to the reassignment of its location to Beitou District. It belongs to the Environmental Protection Bureau of the Taipei City Government. The observation deck is located at the height of 116 meters on the painted chimney tower of the incineration plant, and can be reached by taking a transparent sightseeing elevator from the first-floor entrance.

The observation deck is a floor with a 360-degree large panoramic window. From here, you can look far away and see the Yangming, Guanyin, and Datun mountain ranges, as well as the Shezi Island between the Tamsui and Keelung rivers. Looking down, you can see vast mountain ranges, water bodies, green fields, and the Guandu plains. The sunset of Guanyin Mountain and the dazzling scenery at night are all clearly visible. It is a famous scenic spot in Taipei, and the building also includes information explaining the actual locations.