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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 ..... 8/2013 & E/71240/2013 - ORDER NO.F/O-77210-215/2017 - Dated:- 30-8-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member ( Technical ) Shri H. B. Abedin, AC(AR) for the Revenue Ms. Satabdi Chatterjee, Advocate for the Respondent ORDER Per Dr. Satish Chandra 1. The first five appeals have been filed by the department against the Order-in-Original No.25 -29/MP/Comm/2013 dated 31.03.2013 and a cross appeal has been filed by the appellant against the same impugned order. 2. Period of dispute is July, 2009 to 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 cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l issue pertaining to the Railway track came before the Tribunal in the case of assessee, Tata Steel Ltd. vs. Commr. Of Central Excise, Jamshedpur [2016(335) ELT 303 (Tri.-Kol)] as well as in the case of Jayaswal Neco Ltd. vs. Commr. Of Central Excise, Raipur [2015(319) ELT 247 (SC)], where the cenvat credit was allowed on railway track material used for handling raw materials, process goods. 6. In the case of Jayaswal Neco Ltd. vs. Commr. Of Central Excise, Raipur (supra), the Hon ble Supreme 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 produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansporting 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. It is clear from the above that the use of railway tracks inside the plant not only form the process of manufacturing, but it is inseparable and integral part of the said process inasmuch as without the aforesaid activity for which railway tracks are used, there cannot be manufacturing of pig iron. 18. We find from the order of the Commissioner that in spite of taking note of the 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 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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