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2020 (3) TMI 14 - AT - Central ExciseCENVAT credit - input/capital goods/input services - railway construction materials and wagons which were used to main railway tracks and for transportation of raw materials, finished goods within the factory premises - HELD THAT:- The identical issue pertaining to the railway track came before the Tribunal in the case of M/S. TATA STEEL LTD., M/S. SAIL, DURGAPUR STEEL PLANT AND COMMISSIONER OF CENTRAL EXCISE, BOLPUR VERSUS CCE, JAMSHEDPUR, CCE, BOLPUR AND M/S. SAIL, DURGAPUR STEEL PLANT [2016 (1) TMI 1059 - CESTAT KOLKATA] and relying upon the judgement of the Hon’ble Supreme Court in the case of M/S JAYASWAL NECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2015 (4) TMI 569 - SUPREME COURT], whereby the cenvat credit was allowed on railway track material used for handling raw materials, process goods. Credit allowed - appeal allowed - decided in favor of appellant.
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