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2018 (7) TMI 517 - AT - Central ExciseCENVAT credit - inputs/capital goods - rails and rail sleeper - Held that:- The impugned goods have been used for laying of railway line for transportation of inputs inside the factory for manufacture of the final products. Therefore, the impugned goods seem to have nexus with the manufacture of final goods and are covered under the definition of inputs as per the Cenvat Credit Rules. In the case of Aditya Cement [2007 (3) TMI 190 - HIGH COURT RAJASTHAN], the Hon’ble Rajasthan High Court had held that the railway track along with locomotive used by a cement factory for the purpose of transporting its material is a conveyor system and accordingly, the assessee was entitled to benefit of credit. Appeal allowed - decided in favor of appellant.
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