amended by Notification No. 113/72
dated 22.3.72-Power driven and monoblock pumps-Electric
Motors purchased and used in manufacture of pumps-Excise
duty paid ... value.
HEADNOTE:
The appellant-Company was manufacturing power-driven
pumps and monoblock pumps. It was purchasing electric
motors from another company and using them
electric motors
"for captive consumption" in the manufacture of monoblock
pumps. The Tribunal held that while electric motors were
mentioned under Tariff Item ... monoblock motors and
could not be considered as components of general purpose
Motors and therefore fell within the same Tariff Item as
monoblock pumps
that the petitioner-companies are engaged in the manufacture of monoblock pumps which according to them fall under Tariff Item 30 A of the First ... different horse-powers for captive consumption used in the manufacture of monoblock pumps. The stators and rotors used in the manufacture of monoblock pumps
briefly are that the respondent No.3 booked a
consignment of monoblock pumps with the appellant for
transportation from Coimbatore to respondents ... consignment in a truck, there was an accident and the
monoblock pumps were damaged. The respondents No.1 and
2
2, therefore, did not take
electric motor and a pump which is commonly used for agricultural purposes to pump water. The words "including monoblock pump-sets ... monoblock pump-sets is a pump to which an electric motor is attached. Instead of having a motor and a pump separately, the motor
centrifugal pump and the monoblock pumping set and found out that the part comprising the pumping set in the monoblock has a different shape from ... both for monoblock centrifugal pump as also for simple centrifugal pump. A look at all the diagrams shows that monoblock centrifugal pump as also
were parts of power driven pumps, which were primarily designed for handling water. The Power Driven Pumps were centrifugal pumps (Horizental). The Revenue had classified ... monoblock motors and could not be considered as components of general purpose Motors and therefore fell within the same Tariff Item as monoblock pumps
Electric Motors for captive
consumption for making 6,51,138.50
monoblock pumps. Rs. 19,94,582.05
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6. At the hearing of the appeal ... appellants, argued that Electric Motors were used for making Monoblock pumps were captively consumed and therefore they could not be taken into consideration for determining
centrifugal pump and the monoblock pumping set and found out that the part comprising the pumping set in the monoblock has a different shape from ... Taxation Commissioner, Jullundur :
...monoblock pumping sets are centrifugal pumps that are coupled with electric motors. Since these are monoblock pumping sets, they are included
electric motors, power driven pump sets and mono block pump sets only and not for the borewell submersible pump sets.
15. Mr. N.Varadharajan, learned ... also include borewell submersible pump sets. According to him, the definition of electric motors, power driven pump sets and monoblock pump sets would cover submersible
