https://www.taxtmi.com/caselaws?id=106540 Electric motors were examined for excise duty on the basis that they allegedly emerged as identifiable goods during manufacture of monoblock pumps. The Tribunal applied its earlier decision in the assessee's own case and held that duty was payable on rotors and stators as parts of electric motors before their use in pump manufacture, but that an electric motor in identifiable form did not come into existence. On that reasoning, the Collector (Appeals)' view was not accepted and the appeal was allowed in favour of the assessee. en-us Tue, 15 Jul 1997 00:00:00 +0530 Wed, 14 Mar 2012 16:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106540 Electric motors were examined for excise duty on the basis that they allegedly emerged as identifiable goods during manufacture of monoblock pumps. The Tribunal applied its earlier decision in the assessee's own case and held that duty was payable on rotors and stators as parts of electric motors before their use in pump manufacture, but that an electric motor in identifiable form did not come into existence. On that reasoning, the Collector (Appeals)' view was not accepted and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106540