1997 (9) TMI 239

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....Shri M. Jayaraman, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal No. 83-CE/Alld./89. The appellants obtained stampings and laminations for manufacture of electric fans. These stampings and laminations were at the first stage used in the manufacture of electric motors which subsequently were used in the manufacture of ....

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....merges which is otherwise exempted from the duty. He cites the case of C.C.E., Kanpur v. Vansals Electricals Pvt. Ltd. - 1996 (87) E.L.T. 285 (Tribunal) in his support. He also submits that there is absolutely no bar to grant of exemption in such cases and cites in this connection the case of National Organic Chemicals Inds. Ltd. v. C.C.E., Bombay-III - 1994 (70) E.L.T. 722 (Tri.). 3. Ld. ....

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....uts in electric fans as finished product. In other words, what is clear is that certain finished products are given duty relief to the extent of duty paid on electrical stamping and laminations or electric motors. It is true that appellants did not pay any duty on electric motors. At the same time, however, it is clear from the Appeal-memo. that subsequent to instructions issued by C.B.E.C. under ....

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....ot they had paid duty on electric motors would remain same so long as stamping and laminations were duty paid and electric fans were liable to duty as finished product. This is clear from Hon'ble Supreme Court's judgment in case of Steel Authority of India Ltd. v. Collector of Central Excise, Bolpur - 1997 (90) E.L.T. 287 (S.C.). Ministry's instructions dated 11-4-1984 an option had been clearly g....