https://www.taxtmi.com/caselaws?id=92716 Set-off of duty on stampings and laminations used to manufacture stators and rotors was unavailable under Notification No. 95/79 because those finished goods had already been classified as compressor parts under sub-heading 8414.91 and not as parts of electric motors. The notification applied only to electric stampings and laminations used in the manufacture of electric motors and their parts, so the claimed inputs fell outside its scope. The assessee was therefore not entitled to the set-off. en-us Wed, 11 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92716 Set-off of duty on stampings and laminations used to manufacture stators and rotors was unavailable under Notification No. 95/79 because those finished goods had already been classified as compressor parts under sub-heading 8414.91 and not as parts of electric motors. The notification applied only to electric stampings and laminations used in the manufacture of electric motors and their parts, so the claimed inputs fell outside its scope. The assessee was therefore not entitled to the set-off. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92716