https://www.taxtmi.com/caselaws?id=86656 Rotors and stators used in the manufacture of a mono block pump were not liable to duty as parts of an electric motor because no electric motor emerged in an identifiable or separable form during manufacture. Under the old Central Excise Tariff, electric motors and their parts were separately classifiable, but set-off applied only where duty-paid rotors and stators were used in the manufacture of an electric motor. As the components formed part of the mono block pump and did not result in a distinct motor, the Revenue's challenge failed. en-us Wed, 26 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86656 Rotors and stators used in the manufacture of a mono block pump were not liable to duty as parts of an electric motor because no electric motor emerged in an identifiable or separable form during manufacture. Under the old Central Excise Tariff, electric motors and their parts were separately classifiable, but set-off applied only where duty-paid rotors and stators were used in the manufacture of an electric motor. As the components formed part of the mono block pump and did not result in a distinct motor, the Revenue's challenge failed. Case-Laws Central Excise Wed, 26 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86656