Commercial Engineers and Body Builders Co Limited is engaged in refurbishment of wagons and manufacture components for wagons, coaches and locomotives, as well as setting up a facility to manufacture new wagons. The Company has also forayed into the manufacture of power structurals. The Company focuses on three areas commercial vehicles, railways and power. The Company operates through five manufacturing facilities spread across four locations in two states, Madhya Pradesh and Jharkhand. The Company�s products include tipper bodies, tanker bodies, load cargo bodies, refrigerator-fitted vehicle bodies and container, trailer bodies (including box trailers, tip trailers, skeletal trailers and flat bed trailers), skip loaders, garbage bin collectors, water tanker bodies, light recovery vehicle bodies, garbage tippers, troop carrier vehicle bodies, fire engine bodies and ambulance bodies.