Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1027 - AT - Central ExciseCENVAT Credit - rails, locomotives, railway material etc. - denial of credit on account of nexus - period from April, 2007 to Feb, 2008 - Held that:- The similar issue has been decided by the Hon’ble Supreme Court in the case of Jayaswal Neco [2015 (4) TMI 569 - SUPREME COURT] wherein while considering the admissibility of the railway material used for handling raw material and process goods the Apex Court has held The uses of railway tracks inside the plant not only form the process of manufacturing, but it is inseparable and integral part of the said process inasmuch as without the aforesaid activity for which railway tracks are used, there cannot be manufacturing of pig iron, and allowed the credit. Credit allowed - appeal allowed - decided in favor of appellant.
|