TMI Blog2016 (8) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) TMI 663 - GUJARAT HIGH COURT], such use of various inputs that is railway material for the construction of railway siding has to be held as cenvatable inputs. As such, we are of of the view that no error is found in the order passed by the Commissioner while allowing the cenvat credit. - Decided against the Revenue - Excise Appeal No. 465 of 2009 - Final Order No. 52212 / 2016 - Dated:- 27-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, in respect of all the three components. 3. Revenue is aggrieved with that part of the order passed by the Commissioner vide which he has allowed credit in respect of sleepers, RLS Rails used by the respondent for construction of railway sidings, which are further used by them for providing the services. The contention of the Revenue is that such use of the inputs in the railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we take note of the latest decision of Hon ble Gujarat High Court in the case of Mudra Ports Special Economic Zone Limited vs. CCE Cus. - 2015 (39) STR 726 (Guj.). On going through the said decision we find that the assessee in that case was, inter-alia, provider of Cargo Handling Services and the dispute before the Hon ble Gujarat High Court was availability of cenvat credit of duty paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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