https://www.taxtmi.com/caselaws?id=109683 Rotors and stators used in manufacturing mono block pumps were held not to emerge as an independently identifiable, separable or marketable electric motor. As the components were assembled with other pump parts into the finished mono block pump, no intermediate excisable electric motor came into existence under the old Central Excise Tariff. The earlier Ministry clarification and related proceedings supported that position. Accordingly, excise duty was not exigible at the alleged intermediate stage, and the Revenue could not disturb the refund granted to the assessee. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109683 Rotors and stators used in manufacturing mono block pumps were held not to emerge as an independently identifiable, separable or marketable electric motor. As the components were assembled with other pump parts into the finished mono block pump, no intermediate excisable electric motor came into existence under the old Central Excise Tariff. The earlier Ministry clarification and related proceedings supported that position. Accordingly, excise duty was not exigible at the alleged intermediate stage, and the Revenue could not disturb the refund granted to the assessee. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109683