https://www.taxtmi.com/caselaws?id=167189 Captively consumed rotors and stators used in manufacturing monoblock pumps were not excludable from aggregate clearances for small-scale exemption under Notification No. 80/80-C.E. The notification excluded inputs used for further manufacture only when the inputs and finished goods fell under the same tariff item, and electric motors and power driven pumps were treated under different tariff items. Because rotors and stators remained classifiable within the tariff description of electric motors and parts thereof, they continued to count toward aggregate clearances. On the figures stated, the exemption threshold was crossed, so the exemption was unavailable for the relevant period and the confirmed demand remained sustained. en-us Mon, 27 Aug 1984 00:00:00 +0530 Wed, 10 Dec 2014 18:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167189 Captively consumed rotors and stators used in manufacturing monoblock pumps were not excludable from aggregate clearances for small-scale exemption under Notification No. 80/80-C.E. The notification excluded inputs used for further manufacture only when the inputs and finished goods fell under the same tariff item, and electric motors and power driven pumps were treated under different tariff items. Because rotors and stators remained classifiable within the tariff description of electric motors and parts thereof, they continued to count toward aggregate clearances. On the figures stated, the exemption threshold was crossed, so the exemption was unavailable for the relevant period and the confirmed demand remained sustained. Case-Laws Central Excise Mon, 27 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167189