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TMI Blog2016 (12) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... el of material handling system integrally connected with the production on movement of dutiable goods. We note that the Hon’ble Supreme Court in Jayaswal Neco Ltd. [2015 (4) TMI 569 - SUPREME COURT] examined similar sets of facts and allowed credit under the erstwhile Central Excise Rules, 1944. Lighting equipments, fittings and fixtures - denial on the ground that these are mounted on civil structures and become part and parcel of such civil structures - Held that: - these items are classifiable under the eligible category of Chapters 84, 85 and 9405 of the Tariff and their usage has not been disputed in an industrial operations involving steel production. Admittedly, 24 hours illumination of shop floors is essential requirement and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not used for producing or processing any dutiable items. Further, the credit on lighting structures was disallowed on the ground that these are mounted on civil structures and become part and parcel of such civil structures. 2. Ld. Counsel on behalf of the appellant submitted that PSC sleepers and railway construction materials are eligible for credit under the category of inputs under Rule (k) of Cenvat Credit Rules, 2004 as these are used in or in relation to the manufacture of final products. Reliance was placed on the decision of the Hon ble Supreme Court in Jayaswal Neco Ltd. Vs. CCE, Raipur 2015 (319) ELT 247 (SC). It was further submitted that principle as pronounced by the Hon ble Supreme Court in this case was applied in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while Central Excise Rules, 1944. The Hon ble Supreme Court examined in detail the expression in the manufacture of goods and held that the expression shall include all processes , which are directly related to the actual production. The goods intended as equipment for use in the manufacture of goods for sale are expressly made admissible 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 manufactured metals was considered as a handling system for raw materials and processed materials. Considering the princi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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