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2017 (9) TMI 1054 - CESTAT KOLKATACENVAT credit - railway construction materials and wagons which were used to maintain railway tracks and for transportation of raw materials, finished goods within the factory premises, respectively - Held that: - the identical issue pertaining to the Railway track came before the Tribunal in the case of assessee, Tata Steel Ltd. vs. Commr. Of Central Excise, Jamshedpur [2016 (1) TMI 1059 - CESTAT KOLKATA], where the cenvat credit was allowed on railway track material used for handling raw materials, process goods - credit allowed - appeal allowed - decided in favor of appellant.
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