https://www.taxtmi.com/caselaws?id=94751 Electric motors captively used in the manufacture of monoblock pumps were treated as not separately chargeable to duty because the motor did not emerge as an identifiable marketable article. The Tribunal applied the principle that captive consumption can attract duty only where marketability is established, and it relied on its earlier view that rotors and stators used in pump manufacture do not result in a distinct excisable product. On that basis, the duty demand was found unsustainable. en-us Wed, 14 May 1997 00:00:00 +0530 Sat, 03 Dec 2011 15:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94751 Electric motors captively used in the manufacture of monoblock pumps were treated as not separately chargeable to duty because the motor did not emerge as an identifiable marketable article. The Tribunal applied the principle that captive consumption can attract duty only where marketability is established, and it relied on its earlier view that rotors and stators used in pump manufacture do not result in a distinct excisable product. On that basis, the duty demand was found unsustainable. Case-Laws Central Excise Wed, 14 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94751