TMI Blog2017 (5) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... O/75802/2017 - Dated:- 28-4-2017 - Shri P. K. Choudhary, Judicial Member Shri K. K.Acharya, Adv. for the Appellant Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary The appellant filed this appeal against denial of CENVAT credit as input. The appellant is engaged in the manufacture of pig iron classifiable under Chapter 72 and spun-pipes classifiable under Chapter 73 of Central Excise Tariff Act, 1985. By the impugned order, the Commissioner (Appeals) observed that rails were used to repair of the Bay by replacing the old worn out rail by a new rail and therefore, it would not come within the definition of input and capital goods under the CENVAT Credit Rules, 2005. 2. Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced the photographs and the use of rails in the process of manufacture. The relevant portion of the impugned order is reproduced below : 11. On scrutiny of the appellants claim it is seen that the impugned runner bay and rolling bay are Rails on which the skip car, sale car, overhead crane or the PC Mould/PCM Strand move either to feed raw materials and other inputs into Blast Furnace or for moving molten metal in ledles to Pig Casting Machine. In course of usage over the years, the Rails get worn out and/or are damaged requiring replacement so as to maintain continuity of operation of the Furnace/Pig Casting Machine. This how the impugned Rail as claimed by the appellant is used in the manufacture of component of the acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute and the principle of law settled in this regard while disallowing or allowing the credit had been recorded. The ld. Sr. Advocate Dr. Chakraborty has vehemently argued that the principle of admissibility of Cenvat credit on rail and railway track materials is no more res integra which has been settled by the Hon ble Supreme Court in the recent judgment of M/s. Jayaswal Neco Ltd.'s case (supra) . It is his contention that since the Hon ble Apex Court has categorically held that Cenvat credit on the railway track materials are admissible, being essential and integrally connected to the process of manufacture of final products, even though the judgment relates to Rule 57Q of erstwhile Central Excise Rules, 1944, the principle laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X
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