1996 (7) TMI 366

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....% Export Oriented Undertaking, from payment of Central Excise duty. This benefit was subject to compliance with conditions and formalities mentioned in the Notification. The setting up of the plant was completed on 17-3-1983 and it was commissioned immediately. Capital goods, components brought into the factory till the date of commissioning were allowed the benefit of exemption. The present Appeal relates to duty liability on refractory bricks, castables and mortars brought into the factory in 1982-84, railway (wagon side) derailing switch brought into the factory in 1982 and spare tyre, tubes and flaps brought into the factory [in] 1984 and 1985. After notice to show cause and personal hearing, the Collector of Central Excise passed the i....

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....anything is made up, or into which it may be resolved.' [Chambers Twentieth Century Dictionary (1982 Reprint)]. 5. Tyres, tubes and flaps as also derailing switch which were used to replace damaged or worn items originally brought into the [factory] are undoubtedly spare parts of dumpers or the railway siding system, as the case may be. Their use as spares shows that they are components within the meaning of the Notification. If component means a part, a part which is actually used as a spare part must be regarded as a component. According to the Department, the word "component" has been used in the Notification in contra-distinction to the word "spare part". The component, as we have already indicated means only "part" and spare pa....