Gopal Amlekar wrote:
"why not? there r various ways to do this. pl. refer the documentation of the cross compiler u r using..."

Were you referring to my note that using the SRC option in Keil uVision forces the 'C'source to always rebuild?

If so, I'm afraid that it's another Keil feature which is not documented in the manuals, but has been raised (by me) on the Keil forum:
http://www.keil.com/discuss/msgpage.asp?MsgID=1819

I have had similar, private, discussions with Reinhard Keil himself and it's just the way that uVision works. :-(
Yes, I know that it'd be perfectly easy to avoid this with a makefile, but...