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2017 (5) TMI 456 - AT - Central ExciseCENVAT credit - input - case of Revenue is that rails were used to repair of the Bay by replacing the old worn out rail by a new rail and therefore, it would not come within the definition of input and capital goods under the CCR, 2005 - Held that: - the appellant produced the photographs and the use of rails in the process of manufacture - the Tribunal, on the identical issue in the case of Tata Steel Ltd. Vs. Commr. of Central Excise, Jamshedpur [2016 (1) TMI 1059 - CESTAT KOLKATA], allowed the CENVAT Credit on rails and railway tracks - credit allowed - decided in favor of assessee.
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