LAWS(CE)-2011-3-102

DIESEL LOCO MODERNIZATION WORKS Vs. CCE

Decided On March 25, 2011
Diesel Loco Modernization Works Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) HEARD both sides.

(2.) CONSIDERING the grounds given in both the applications we condone the delay in filing the appeals. Hence, both the applications for condonation of delay are allowed.

(3.) SHRI D.K. Bhatti, learned Advocate appearing for the Appellants states that the Appellants are functioning directly under the Ministry of Railways of the Government of India and are manufacturing components and the same had been sent to various other factories of the Railways for use therein for building locomotive, etc. Normally components are sent by rail but at time of urgency, the Appellants hire services of GTA for moving the components. He states that these components are not goods. These are not sold and, therefore, the Appellants are not required to pay service tax in respect of GTA service availed by them. He also states that exemption Notification No. -ST date 26.6.2008 covers the case of the Appellants, however, he agrees that the Appellants# units have been registered as factory under the Factory Act.