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2016 (8) TMI 618 - AT - Central ExciseCenvat credit - sleepers, RLS Rails used for construction of railway sidings, which were further used for providing the services - Held that:- in the light of the declaration of law by the Gujarat High Court in the case of Mudra Ports & Special Economic Zone Limited vs. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], such use of various inputs that is railway material for the construction of railway siding has to be held as cenvatable inputs. As such, we are of of the view that no error is found in the order passed by the Commissioner while allowing the cenvat credit. - Decided against the Revenue
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