2015 (9) TMI 1537 - AT - Central Excise

CENVAT credit - railway track - denial on the premise that railway track is neither input nor capital goods as per CCR 2004 - Held that - railway track which is exclusively used by the appellant for transportation of the goods inside their factory which resulted in manufacturing of final product - reliance placed in the decision of the case of Jayaswal Neco Ltd. vs CCE Raipur 2015 (4) TMI 569 - SUPREME COURT where it was held 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 - appellant is entitled to take cenvat credit on railway track - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal, granting Cenvat credit on railway track as it was exclusively used for manufacturing commercial products. The tribunal cited a previous case to support their decision. The impugned order was set aside, and the appeal was allowed with consequential relief.