Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1537 - AT - Central ExciseCENVAT credit - railway track - denial on the premise that railway track is neither input nor capital goods as per CCR, 2004 - Held that: - railway track which is exclusively used by the appellant for transportation of the goods inside their factory which resulted in manufacturing of final product - reliance placed in the decision of the case of Jayaswal Neco Ltd. vs CCE, Raipur [2015 (4) TMI 569 - SUPREME COURT], where it was held that the use of railway tracks is related to the actual production of goods and without the use of the said railway track, commercial production would be inexpedient - appellant is entitled to take cenvat credit on railway track - appeal allowed - decided in favor of appellant.
|