2015 (9) TMI 1537

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..... 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 with .....

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..... fore, in the light of decision of Jayaswal Neco Ltd. vs CCE, Raipur [2015-TIOL-70-SC-CX] wherein the Hon'ble Apex Court has observed 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. 4. Therefore, .....

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