https://www.taxtmi.com/caselaws?id=87603 Electrical stampings and laminations used in making electric motors, which were in turn used in the manufacture of power driven submersible pumps, were treated as eligible inputs for Notification No. 64/86-C.E. The Tribunal reasoned that goods used as parts in the manufacture of an intermediate component of the final product can still qualify for exemption where the notification covers the intended end use. Departmental circulars supported that interpretation. On that basis, the exemption was admissible and the revenue appeal failed. en-us Wed, 29 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87603 Electrical stampings and laminations used in making electric motors, which were in turn used in the manufacture of power driven submersible pumps, were treated as eligible inputs for Notification No. 64/86-C.E. The Tribunal reasoned that goods used as parts in the manufacture of an intermediate component of the final product can still qualify for exemption where the notification covers the intended end use. Departmental circulars supported that interpretation. On that basis, the exemption was admissible and the revenue appeal failed. Case-Laws Central Excise Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87603