TMI Blog2018 (7) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was issued on 24th July, 1997 - also, this appeal does not involve substantial question of law - the appeal and the application are dismissed. - CEXA No. 7 of 2017 GA No. 1021 of 2017 - - - Dated:- 20-6-2018 - ANIRUDDHA BOSE AND AMITABHA CHATTERJEE JJ. Appearance: Mr. Ajay Gaggar, Advocate. Ms. Rakhi Purnima Paul, Advocate. Mr. Ashok Bose, Advocate. ..for the Appellant. Mr. Uday Sankar Bhattacharya, Adv. Mr. Bhaskar Prosad Banerjee, Adv. for the Respondents. The Court:- The Appellant before us is engaged in manufacture of railway wagons and other products. The present appeal is directed against a decision of the Customs, Exercise and Service Tax Appellate Tribunal, Kolkata passed on 20th September, 2016 confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose; (ii) it is proved to the satisfaction of the officer not below the rank of Assistant Collector of Central Excise that they are intended to be used as original equipment parts in the manufacture of vehicles falling within Chapter 87 of the said Schedule, manufactured in a Central Government Ordinance Factory; and (iii) such use is elsewhere than in the factory of their production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. There is also a letter of the appellant received from the Railway authorities on 24th July, 1997. It has been recorded in this letter addressed to the appellant: - Contents of your above referred letter has been explained. These wagons are being procured again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the agreement in the form of a letter clearly stipulated that the wagons were intended to be used by different companies in the oil Industry and Railways was only a facilitator for arranging these wagons. We have examined the agreement and find from clauses 2 3 to the note thereof that it was clearly outlined that these wagons were required by the oil Coordination Committee and fund had been deposited by the oil industry for the purpose of procurement of these wagons. The fact that fund was deposited by the oil industry is apparent from note 3. The communication of the Railway Board dated 24th July, 1997, however, indicates that at the time of placement of contract these wagons were not excisable but the contents of the contract itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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