TaxTMI 
TaxTMI 
1995 (1) TMI 159
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....s stated by the appellants. As per the write up submitted by them, "settled muddy juice is taken out and sent to the vacuum filter for filtration. The filtration obtained thus are taken back to process while the mud is thrown after weighment and is used as manure by the ryots. the concentrated liquor is again treated with sulphur dioxide and crystalisation takes place in the vacuum pans which contains both the mother liquor and the sugar crystals." Thus, the vacuum pans serves a particular processing in sugar manufacture and therefore the word, `complete machinery' mentioned in the Notification No. 118/75-C.E. will also cover a vacuum pan. In view of above findings, the appeal fails being devoid of merits and is accordingly rejected." 2. Briefly stated the facts of the case are that M/s. South India Sugars Ltd. are manufacturers of sugar. The appellants fabricated a 50-tonne Vacuum Pan and installed the same for being captively used in the process of manufacture of sugar without intimating to the department. The fabrication of the 50-tonne Vacuum Pan was completed during the year 1982-83. 3. It was alleged by the department that the Vacuum Pan so fabricated and installe....
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....he heating element was formerly steam coils but is now usually a chest of vertical tubes called a calandria. The sugar is inside the tubes. There is a large centre opening (downcomer) for circulation. The vacuum pan has a very large discharge opening; typically 1m diameter. At the end of a strike, the massecuite contains more crystals than syrup and is therefore very viscous. This large opening is required to empty the pan in a reasonable time. At the top or dome of the pan, there are various separators. The pan may also be equipped with a mechanical stirrer. This is usually an impeller in or below the central downcomer driven by a shaft coming down all the way from the top. It was further explained by the ld. counsel that the vacuum is maintained mostly by condensing the vapours in a barometric condenser. In some cases, a surface condenser is used. This serves as a source of distilled water and recovers heat. More often, however, a jet condenser is used in which the cold condensing water is sprayed into the hot vapour and both condensate and condenser water are mixed. A supplementary vacuum pump is required to remove non-condensable gases. The ld. counsel submitted that vacuum pan....
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....ated 30-4-1975; that in the case of Amrit Vanaspati v. CCE, reported in 1989 (44) E.L.T. 562, the Tribunal had held (Para 7) that : ***** The ld. counsel submitted that in this case, the Tribunal had come to the definite finding that the waste fibre retrieved from effluent water do not ordinarily come to market for being bought or sold. Hence appellants are entitled for the exemption as claimed by them under Notification No. 118/75-C.E., dated 30-4-1975. 6. Referring to the judgment of the Tribunal in the case of Oswal Vanaspati and General Industries v. CCE reported in 1989 (43) E.L.T. 691, the Tribunal had held that Electrolytic Cells do not constitute complete machinery for producing Hydrogen gas for benefit of exemption under Notification No. 118/75-C.E. The Tribunal (Para 6) held as under : ***** 7. The ld. counsel, therefore, submitted that in view of the above decisions of the Tribunal, it was very clear that vacuum pans were not complete machinery and were eligible for concession under Notification No. 118/75-C.E. 8. Shri M.K. Jain, the ld. SDR appearing for the respondents submitted that vacuum pan was a complete machinery; that this fact can be verifi....
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....ndered a finding that it was admitted by the appellants that vacuum pans could be purchased from the market. It can, therefore, be safely said that vacuum pans are goods, are brought to the market for sale and purchase and therefore, were goods and were classifiable under the then Tariff Item 68 of the Central Excise Tariff Schedule. 12. The question, therefore, is whether vacuum pans constitute complete machinery. Vacuum pans are meant for a particular operation in the process of manufacture of sugar. The words `complete machinery' has not been defined in the notification. The term `machinery' has also not been defined in the technical dictionary. However, machine is defined in the McGraw Hill Dictionary of Scientific and Technical Terms (IInd Edition) as follows :- Machine (i) A mechanical, electrical or electronic device such as a computer, tabulator; (ii) A Simplified abstract model of an internally programmed computer, such as a Turing machine. A combination of rigid or resistant bodies having definite motions and capable of performing useful work. In Shorter Oxford English Dictionary, machine means "An apparatus for applying mechanical power, consisting of a nu....