https://www.taxtmi.com/caselaws?id=89355 The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal against the Order-in-Appeal rejecting the refund claim for excise duty. The Tribunal determined that the assembly of railway wagons by the appellant constituted the manufacturing of new excisable products, leading to the appellant's liability to pay excise duty on the assembled wagons. Despite the appellant's arguments regarding the nature of their assembly work, the Tribunal concluded that the appellant's activities resulted in the creation of complete railway wagons, qualifying as excisable products. Consequently, the appeal was dismissed based on this finding. en-us Fri, 21 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89355 The Appellate Tribunal CEGAT, New Delhi, dismissed the appeal against the Order-in-Appeal rejecting the refund claim for excise duty. The Tribunal determined that the assembly of railway wagons by the appellant constituted the manufacturing of new excisable products, leading to the appellant's liability to pay excise duty on the assembled wagons. Despite the appellant's arguments regarding the nature of their assembly work, the Tribunal concluded that the appellant's activities resulted in the creation of complete railway wagons, qualifying as excisable products. Consequently, the appeal was dismissed based on this finding. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89355