2007 (2) TMI 142

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....pellants 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 against the appellants in both cases. In appeal No. E/965/06, the duty demand confirmed is Rs. 1,87,89,600/- togethe....

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....unners, 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 & Bolts for Hammer, Hammers, Deflector & Anvil Plate, Anvil Suspension Gear Hood Rear Chutes, 750 HP SPDP Slipring Motors. 5 Cane Feeding Device Assembly of Automatic Cane Feeding Devices complete in all respects. ....

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....ighing 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, Drive Head complete with Drive, Mud Tank, Clear Juice Column, Set of Valves, Pipes, Wheels, Chairs etc., Working Platform, Railing, Ladders. 10 Vacuum Filters Vacuum Filter complete with drive, Filterate Receiver, Mud Belt Conveyer including supporting structure at the Mud Discharge End, Mud....

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....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 but require to be dismantled before transport and installation at any other site. In view of this admitted position, the ratio of the Apex Court in Triveni Engineering & Indus, Ltd. v. CCE, 2000 (120) E.L.T. 273 (S.C.) is directly attracted to the facts of this case. In paragraph 20 of that decision, the Apex Court held that the market ability test requires that the goods as such should be in a position to be taken to th....