1997 (4) TMI 177

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....per : Lajja Ram, Member (T)]. - M/s. Saga Electricals Pvt. Ltd., the appellants, were engaged in the manufacture of monoblock pumps. They also manufactured stators and rotors and used these stators and rotors after paying the appropriate excise duty thereon in the manufacture of monoblock pumps. The Revenue had viewed that when stators and rotors were used in the manufacture of monoblock pumps, ....

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....mp and that in the monoblock pump of the nature in dispute, the electric motor in an identifiable form does not come into existence. Reference had been made to the clarification issued by the Board that in the case of monoblock pump, the electric motor does not come into existence in an identifiable manner and is not separate. In such cases, the casing and the shaft is common to the pump as well a....