1997 (7) TMI 589

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..... der per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Saga Electricals Pvt. Ltd. the matter relates to the duty liability on Monoblock Pumps in the manufacture of which rotors and stators had been used. The Revenue had sought to collect duty on the value of the electric motors which according to them came into existence as identifiable goods while manufacturing Monoblock pumps. 2.&em .....

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..... tators as parts of electric motors before their use in the manufacture of Monoblock Pumps, as such the electric motor in an identifiable form did not come into existence. Reference had been made to the Board's Circular Para 5 of the aforesaid order. 5. Following the above decision, we do not agree with the view taken by the ld. Collector of Central Excise (Appeals) in this case and as a resu .....

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