https://www.taxtmi.com/caselaws?id=74757 Electrolytic cells manufactured for producing hydrogen gas were not "complete machinery" because the production process also required essential ancillary equipment, including pipelines and storage tanks, which was not shown to have been manufactured by the appellants. As the goods did not satisfy the description of complete machinery, the exemption under Notification No. 118/75-C.E. remained available. On that basis, the denial of exemption was incorrect, and the consequential confiscation and penalty could not stand. en-us Thu, 28 Apr 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74757 Electrolytic cells manufactured for producing hydrogen gas were not "complete machinery" because the production process also required essential ancillary equipment, including pipelines and storage tanks, which was not shown to have been manufactured by the appellants. As the goods did not satisfy the description of complete machinery, the exemption under Notification No. 118/75-C.E. remained available. On that basis, the denial of exemption was incorrect, and the consequential confiscation and penalty could not stand. Case-Laws Central Excise Thu, 28 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74757