9911796707
TMI Blog2003 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... . Cimmco Birla Limited, are a contract manufacturer of railway wagons for the Indian Railways. The inputs required for the manufacture is supplied by the Railways to the appellant; they receive only job work charges. The work involved is basically one of fabrication and assembly. Railway wagons were exempted from central excise duty with effect from 1-3-93. Parts required for the manufacture of wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to them fabrication of a wagon is a continuous activity involving working on plates and sheets of iron and parts do not emerged as identifiable goods in between. It is their contention that the duty demand is in violation of the settled principle that only goods are liable to central excise duty and, to be goods, items should be marketable. They have contended that there is no market for these i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these items are transportable. The Railways/any other person desirous of assembling the wagons can in fact purchase any of these items from any wagon manufacture to assemble fresh wagons or to repair existing wagons. The order also relied on a decision of the CEGAT (Final Order No. 600/2000-B, dated 19-4-2000) [2001 (130) E.L.T. 942 (T)], wherein it was held that bogie side frame is classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this Tribunal in the case of Rubicon Steels v. CCE, Chandigarh-I [2003 (153) E.L.T. 73 (T) = 2003 (55) RLT 631 (CEGAT-Del.)] wherein this Tribunal held that process undertaken in respect of carline and bottom side wall sheets amount to manufacture. 5. From the impugned order and submissions of the learned SDR, it is seen that the issue is no more res integra. The issue of dutiability remain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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