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TMI Blog2017 (9) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... September, 2012. 3. The brief facts of the case are that during the period under consideration, assessee-respondent were engaged in the manufacturing of steel. The assessee had availed the cenvat credit on railway construction materials and wagons which were used to maintain railway tracks and for transportation of raw materials, finished goods within the factory premises, respectively. For transportation of raw materials within the factory premises, wagons had been used. So, the cenvat credit was claimed on wagon in view of the Tribunal decision in the case of Tata Steel Ltd. vs. CCE, JSR, 2012(282) ELT 459 (Tri.-Kolkata). Regarding the cenvat credit availed on the railway track materials, it was claimed that the same was used for the tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said 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 instant case, the manner in which railway track materials have been used by the appellant was explained by the appellant before the Commissioner and veracity thereof was accepted by the Commissioner. Therefore, without any fear of contradiction, we may note the exact process that is involved : "These railway tracks used in transporting hot metal in ladle placed 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. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid use of the railway tracks and accepting the same as correct, the Commissioner denied the relief to the appellant on an extraneous ground, i.e., railway tracks were used for other purposes as well, namely, apart from conveying hot metal and hot pigs, it was used for carrying raw materials and finished goods as well. This can hardly be a ground to deny the relief inasmuch as by incidental use of the railway tracks for some other innocuous purpose, it does not lose the character of being an integral part of the manufacturing process. The Commissioner has further observed in his order that the railway track is not utilised directly or indirectly for producing or processing of goods or bringing about any change for manufacture of final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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