TMI Blog2019 (8) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - decided in favor of appellant. - Excise Appeal No. 543 of 2011 - FINAL ORDER NO.76616/ 2019 - Dated:- 29-8-2019 - MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) AND MR. P. DINESHA, MEMBER (JUDICIAL) Shri. D. Sen, Advocate for the Appellant Shri. Shreyash Agrawal, C.A. for the Appellant ORDER By this appeal, the assessee is challenging the demand of duty raised against it on the allegations of availing irregular and ineligible CENVAT Credit of ₹ 70,50,341/- on (a) P.S.C. Railway Sleepers, (b) Rails and (c) Electrical items as capital goods contrary to the CENVAT Credit Rules, 2004. 1.2 A Show Cause Notice dated 14.07.2010 was issued on the allegations inter alia on the grounds that when the Officers of Balas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit on P.S.C. Railway Sleepers, Rails, etc., used within the factory premises for transportation of raw materials, finished goods, etc., is no more res integra as the same has been laid to rest by the Hon ble Supreme Court in its decision in the case of M/s. Jayaswal Neco Ltd. Vs. Commissioner of Central Excise Raipur reported in2015 (319) E.L.T. 247 (S.C.) and further referred to paragraphs 7, 8, 9 and 13 and finally, paragraphs 14 to 17, which read as under : 14 . Applying the aforesaid test to the facts of this case, it is apparent that the use of railway tracks is related to the actual production of goods and without the use of the said railway track, commercial production would be inexpedient. 15 . In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on ladle car from blast furnace to pig casting machine through ladle car where hot metal is poured into pig casting machine for manufacture of pig iron. It is clear from the above that the use 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. 3.2 Ld. Advocate further referred to the decision of this very Bench of the Tribunal in the case of M/s. Steel Authority of India Ltd. (Unit-Bokaro Steel Plant) Vs. Commissioner of Central Excise, Ranchi reported in 2019 (2) T.M.I. 1027 CESTAT Kolkata wherein the above decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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