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1. Cenvat Credit - eligible inputs - rails and other track materials, namely, sleepers, paints and crossings etc. - adopting the principle of certainty & consistency in...

2. Cenvat Credit - Capital goods - railway track material used for handling raw materials, processed goods - appellant has rightfully claimed for MODVAT credit in respect...

3. CENVAT Credit - input services - construction services - alteration and extension of railway track - locomotive engine servicing charges - to be treated as used in the...

4. Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat credit on railway track which are used as handling system for raw material is admissible as these are...

5. Cenvat credit - railway tracks are embedded to earth - the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as...

6. Cenvat Credit - railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was...

7. CENVAT Credit - appellant has used cement for stabilization of hazardous waste 'jarosite' as toxic effluent at secured land fill which is part and parcel of their...

8. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

9. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

10. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

11. CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and...

12. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

13. CENVAT Credit - manufacture of Cement and Cement Clinker - the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding...

14. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

15. CENVAT credit - Works Contract - The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the...