https://www.taxtmi.com/caselaws?id=123208 Components of railway wagons sent to job workers for heat treatment, grinding and similar processing, and then returned for further use in wagon manufacture, were treated as covered by the exemption entry for parts of railway wagons under Serial No. 252 of Notification No. 6/2002 dated 1-3-2002. The decisive point was that the goods remained identifiable as wagon components and were processed only for continued use in the manufacture of railway wagons. On that basis, the exemption applied and the demand did not survive. en-us Tue, 08 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 13:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123208 Components of railway wagons sent to job workers for heat treatment, grinding and similar processing, and then returned for further use in wagon manufacture, were treated as covered by the exemption entry for parts of railway wagons under Serial No. 252 of Notification No. 6/2002 dated 1-3-2002. The decisive point was that the goods remained identifiable as wagon components and were processed only for continued use in the manufacture of railway wagons. On that basis, the exemption applied and the demand did not survive. Case-Laws Central Excise Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123208