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TMI Blog2003 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... ilway 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 required for the manufacture of wagons exempted a short while later with effect from 3-5-93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 there is no market for these items, which have emerged at intermediate stages in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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 that bogie side frame is classifiable under 86.07. The certificate of the Railway Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Chandigarh-I [2003 (153) E.L.T. 73 (T) = 2003 (55) RLT 631 (CEGAT-Del.)] wherein this Tribunal held that process undertaken in respect of carline and bottom side wall sheets amount to manufacture. 5. From the impugned order and submissions of the learned SDR, it is seen that the issue is no more res integra. The issue of dutiability remains covered against the assessee by the earlier orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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