TMI Blog2008 (1) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... that the rotors and stators were complete and were manufactured by the appellant, is not correct - held that the rotors & stators cleared by appellant were not finished goods, therefore, not exigible to the levy of excise duty for the relevant period - 1925 of 2002 - - - Dated:- 23-1-2008 - Ashok Bhan and Dalveer Bhandari and P. Sathasivam, JJ. Mr. Joseph Vellapally, Senior Counsel, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their own factories to manufacture rotors and stators and used the same in the manufacture of their fans. 2. For the period January 1983 to March 1984, the Collector vide its order dated 31st May 1988 held that the rotors and stators were complete and were manufactured by the appellant and thus exigible to the levy of excise duty. This order was confirmed by the Tribunal by the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for the assessee before the Tribunal. He further states that the Department has accepted the subsequent decision dated 21st July 1989 for the period February 1982 to December 1982. He submits that in view of the fact that the Department has accepted the subsequent decision dated 21st July 1989 in which it has been held that the rotors and stators in the form in which they are cleared from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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