TMI Blog2018 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the Sleepers, railway construction materials like fish plates, elastic rail clips, fish plates, fish bolts, nuts, lighting structures etc. and it was held that The railway track is part and parcel of material handling system integrally connected with the production on movement of dutiable goods and credit is allowed - appeal allowed - decided in favor of appellant. - E/547/2012 - FO/75676/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ains to cenvat credit available on the Sleepers, railway construction materials like fish plates, elastic rail clips, fish plates, fish bolts, nuts, lighting structures etc. In that case the Tribunal has observed as under: 6. On the first issue regarding eligibility of the cenvat credit on railway tract materials used and installed inside the factory premises, we note that these railway line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for specification. The Hon ble Supreme Court applied user criteria to hold that the use of railway tracks is related to the actual production of goods and without the use of railway tracks, commercial production would be inexpedient. Railway tracks used in transporting raw materials and manufacture metals was considered as a handling system for raw materials and processed materials. Considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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