2008 (1) TMI 668

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..... None, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. There is no representation in this case by the Department. Heard the ld Sr. Advocate, Shri S.K. Bagaria, for the appellants. The appellants manufacture railway wagons which are fully exempted from duty. They have received the impugned duty paid on the goods from outside and without taking credit of the duty, th .....

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..... Notification No. 214/86-C.E. dated 25-3-86 is not applicable to this case as the said Notification applies only when the finished goods are leviable to duty either in whole or in part. The case of the appellants is that the finished goods, namely, wagons, were fully exempted. The question of paying duty on the goods processed by the job workers is of no relevance to the appellants who have not man .....

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