Bharat Wagon and Engineering Limited (BWEL) is a Public Sector Undertaking (PSU) of the Government of India and is a subsidiary of Bharat Bhari Udyog Nigam. The company was established on 4 December 1978 after taking over and merging two sick companies - Arthur Butler & Co and Britannia Engineering Company. At one time, BWEL was the largest rail wagon manufacturer in India. In fiscal 2006, the company enjoyed aggregated revenues of ₹154.4 million (US$1.9 million).
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