TMI Blog1998 (8) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... two numbers of special wagons for transporting heavy duty transformers. They issued a purchase order and subsequently an amendment of purchase order with the appellant for supply and assembly of the wagons. The assembly was carried out by the appellant using a consignment of components imported by BHEL from Sweden, wheel sets imported by the appellant from abroad as also some items manufactured by the appellant. Apparently, at the instance of the Central Excise Department, appellant paid central excise duty on the clearance of wagons allegedly manufactured by the appellant and subsequently filed refund claim on the ground that the appellant was not manufacturer of wagons, that wagons in semi-knocked down condition had been imported by BHEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with wheel sets, bearings, laminated bearing springs, etc. 3 axled bogies (inner) complete with wheel sets, bearings, laminated bearing springs, etc. 3 axled bogies (outer and suitable to accommodate side buffers, etc.) complete with wheel sets. Supply 6 Nos. centre pivot top and 6 Nos. centre pivot bottom for bogies, etc. Supply of side buffers, screw couplings, drawbar gear, etc. Supply of brake equipment. G. assembly of components and sub-assembly supplied by M/s. Ageve/BHEL as free issue to Texmaco. 1 diesel generator, 5 electrical motors, 8 spot lights, etc. complete electrical fittings. Hand brakes and pipe, etc. Transportation cost, complete assembly of wagon, final painting, etc. load testing, etc. 4. Content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fers wagon parts as well as special wagons. The purchase order clearly indicated supply of components for the wagons and required the appellant to manufacture and supply the components and sub-assemblies indicated in the annexure, use the components and sub-assembly supplied by BHEL and assemble wagons. Whatever be the subject matter of the licence, it is clear that all the components and sub-assemblies of railway wagons had not been imported by BHEL. The very fact that the appellant had to import wheel sets and manufacture certain components and sub-assemblies clearly indicates that whatever articles were imported by BHEL were not the complete components and sub-assemblies of railway wagons. Railway wagons could be completely assembled onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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