https://www.taxtmi.com/caselaws?id=86773 The Tribunal treated monoblock pumps and their motor components as already covered by earlier decisions and held that the electric motor did not come into existence in an identifiable, separate form. It further noted that the stators and rotors were component parts of the pump, with the casing and shaft common to both, and that duty was payable on the stators and rotors before their use in manufacture. On that basis, the value of the electric motor was not includible in the assessable value of the monoblock pump, and the assessee succeeded. en-us Mon, 21 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86773 The Tribunal treated monoblock pumps and their motor components as already covered by earlier decisions and held that the electric motor did not come into existence in an identifiable, separate form. It further noted that the stators and rotors were component parts of the pump, with the casing and shaft common to both, and that duty was payable on the stators and rotors before their use in manufacture. On that basis, the value of the electric motor was not includible in the assessable value of the monoblock pump, and the assessee succeeded. Case-Laws Central Excise Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86773