https://www.taxtmi.com/caselaws?id=82506 Stampings and laminations used in electric motors, rotors and stators, which were in turn used as component parts in the manufacture of power driven pumps, were treated as eligible for exemption under Notification No. 64/86 as amended. The denial of exemption was based only on the argument that the goods were parts of parts rather than parts of the pumps themselves. The notification was read in its plain terms, and no distinction between parts and sub-parts was implied into it. In taxing exemptions, benefit cannot be refused by importing a limitation not expressed in the notification. en-us Mon, 01 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82506 Stampings and laminations used in electric motors, rotors and stators, which were in turn used as component parts in the manufacture of power driven pumps, were treated as eligible for exemption under Notification No. 64/86 as amended. The denial of exemption was based only on the argument that the goods were parts of parts rather than parts of the pumps themselves. The notification was read in its plain terms, and no distinction between parts and sub-parts was implied into it. In taxing exemptions, benefit cannot be refused by importing a limitation not expressed in the notification. Case-Laws Central Excise Mon, 01 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82506