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2018 (7) TMI 411 - AT - Central ExciseCENVAT Credit - capital goods utilized in the railway factory - Sleepers - Rail Tracks - Held that:- An identical issue has come in the assessee’s case in M/s. Steel Authority of India vs. CCE & Customs, Raipur [2016 (12) TMI 840 - CESTAT NEW DELHI], where the disputes pertains to cenvat credit available on the Sleepers, railway construction materials like fish plates, elastic rail clips, fish plates, fish bolts, nuts, lighting structures etc. and it was held that The railway track is part and parcel of material handling system integrally connected with the production on movement of dutiable goods and credit is allowed - appeal allowed - decided in favor of appellant.
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