https://www.taxtmi.com/caselaws?id=115409 The Tribunal upheld the Commissioner (Appeals) decision to allow the Duty Entitlement Pass Book (DEPB) credit for the exported single phase motor, part of a ceiling fan. It rejected Revenue's appeal, emphasizing that the motor retained its identity even within the fan assembly. The Tribunal noted the possibility of deducting the value of additional parts instead of completely disallowing the credit, affirming the legality of the decision. en-us Wed, 22 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 13:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115409 The Tribunal upheld the Commissioner (Appeals) decision to allow the Duty Entitlement Pass Book (DEPB) credit for the exported single phase motor, part of a ceiling fan. It rejected Revenue's appeal, emphasizing that the motor retained its identity even within the fan assembly. The Tribunal noted the possibility of deducting the value of additional parts instead of completely disallowing the credit, affirming the legality of the decision. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115409