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TMI Blog2018 (7) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Railways had also proceeded in the matter on the assumption that excise duty was not payable for the period before the letter was issued on 24th July, 1997 - also, this appeal does not involve substantial question of law - the appeal and the application are dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be essential for any other purpose; (ii) it is proved to the satisfaction of the officer not below the rank of Assistant Collector of Central Excise that they are intended to be used as original equipment parts in the manufacture of vehicles falling within Chapter 87 of the said Schedule, manufactured in a Central Government Ordinance Factory; and (iii) such use is elsewhere than in the factory of their production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed." There is also a letter of the appellant received from the Railway authorities on 24th July, 1997. It has been recorded in this letter addressed to the appellant: - "Contents of your above referred letter has been explained. These wagons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities have found that the agreement in the form of a letter clearly stipulated that the wagons were intended to be used by different companies in the oil Industry and Railways was only a facilitator for arranging these wagons. We have examined the agreement and find from clauses 2 & 3 to the note thereof that it was clearly outlined that these wagons were required by the oil Coordination Committee and fund had been deposited by the oil industry for the purpose of procurement of these wagons. The fact that fund was deposited by the oil industry is apparent from note 3. The communication of the Railway Board dated 24th July, 1997, however, indicates that at the time of placement of contract these wagons were not excisable but the contents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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