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2018 (1) TMI 869 - AT - Central ExciseCENVAT credit - capital goods - Concrete Sleeper - Held that: - the Tribunal in a recent decision in the case of Ultratech Cement Limited Vs. Commissioner of Customs & Central Excise [2016 (9) TMI 284 - CESTAT HYDERABAD] on an identical situation allowed the credit on Mono Block Concrete Sleeper for Railway track - also, Hon’ble Supreme Court in the case of JayaswalNcco Limited Vs. Commissioner of Central Excise, Raipur [2015 (4) TMI 569 - SUPREME COURT] allowed the credit on Railway Track - appeal dismissed - decided against Revenue.
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