TMI Blog2007 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... cane unloader, feeder table, juice heater, juice clarifier, vacuum filters, evaporators etc., manufactured by the appellants herein at the site of M/s. Rajarambapu Sahakari Sakhar Karkhana Ltd. (subject matter of appeal No. E/965106) and M/s. Mohanrao Sahakari Sakhar Karkhana Ltd. (subject matter of appeal No. E/966/06) and penalties have been imposed for clearance of the above, during the period in dispute without payment of duty. The claim of the assessees that the items in question were not excisable goods as well as the alternate claim that if such goods are excisable, they are eligible to the benefit of exemption to captive consumption in terms of Notification 67/95 has been rejected. The extended period of limitation has been invoked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Cane Carrier, Slats, Motor with variable speed drive, Reduction Gear Box, Spur Gear, Pinion Set, Starter. Base Frame. Foundation Bolts for Cane Carrier Drive . Troughs Rakes, Chain, Runners, Service Gangway, Tensioning Devices, Set of Bagacillo Collecting Hopper with Bagacillo Screens and Sliding Door for feeding bagasse to boilers. 3 Cane Kicker Central Shaft, Knives, Plummer Blocks Bearings, Drive Base Frame, Motor with Starter Reduction Gear Box, Coupling etc. 4 Cane Leveller Shafts Hubs, Flywheels, Bearing Plummer Blocks. Couplings, Set of nuts bolts for knives, knives. Motor with starter, Rails, Rotor Assembly complete with hubs, Flywheels, Bearing Plummer Blocks, Nuts Bolt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters, Tacho meter Panel complete with oil pipes fittings, Alternator complete with Air cooler. One Set of Battery AVR Excitation Panels. 7 Juice/Water/Molasses Weighing Scales Registering Counter, Weighed Water Receiving Tank, Check Weighing Scale, Juice Weighing Scale, Weighed Juice Receiving Tank, Check Weighing Tank, Check Weigh Bridge - for "Juice Weighing Scale, Working Platform, Railing, Ladder, Weighed Molasses Receiving Tank, Molasses Diversion Arrangement. 8 Juice Heater 170 MS H.S.A. Juice Heater, 300 M2 H.S.A. Juice Heater, Condensate Receivers. 9 Juice Clarifier Flash Tank Shell, Tray of the Clarifier, Set of Central Tubes with arms scrappers, Driv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shafts, Sprockets, Plummer Blocks with bearing drive motor complete with variable speed drive, reduction gear box, starter etc. 16 Juice Sulphiter Juice Suiphiter (with stirrer, drive etc.), S02 recovery tower with chimney. Lime proportionating device, syrup sulphitation unit, S02 recovery tower. 17 Condensors Multi-jet condensor for 750 MM diameter (vapour) pipe including tail pipe, Multi-jet condensor for 1100 MM diameter vapour pipe including tail pipe. It is also the case of the department, as seen from the show cause notices and the impugned orders, that the items are huge items encompassing wide area and cannot be transported and installed as such in any other premises bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods would be considered as immovable and therefore not exigible to duty. The clarification has been issued in the light of the Apex Court's judgment cited supra as well as in the case of Quality Steel Tubes Pvt. Ltd. v. CCE 1995 (75) E.L.T. 17 (S.C.) and Mittal Engineering Works Pvt. Ltd. v. CCE, 1996 (88) E.L.T. 622 (S.C.). 4. The Commissioner has relied upon the decision of the Tribunal in CCE, Chennai v. Binny Ltd., 2003 (151) E.L.T. 106, holding that similar items were excisable, however, as rightly pointed out by the learned counsel for the appellants, the assessees did not challenge the Commissioner's order treating some of the sugar manufacturing equipment as movable and hence excisable, for the reason that the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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