2003 (12) TMI 168

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....ber (T)]. - The appellant M/s. 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 requi....

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....mble them into wagons. According 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....

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....d undergear etc. It is not denied 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 ....