2020 (3) TMI 14

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..... OLKATA] and relying upon the judgement of the Hon ble Supreme Court in the case of M/S JAYASWAL NECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [ 2015 (4) TMI 569 - SUPREME COURT] , whereby the cenvat credit was allowed on railway track material used for handling raw materials, process goods. Credit allowed - appeal allowed - decided in favor of appellant.
HON'BLE SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S.Agarwal, C.A. for the Appellant Shri A.Roy, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The period of dispute involved in this appeal is from July 2009 to September, 2012. During the period, the appellants are engaged in the manufacture of steel. The appellant had availed the cenvat credit .....

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..... reme Court in the case of Jayaswal Neco Ltd. Vs. CCEx., Raipur : 2015 (319) ELT 247 (SC), whereby the cenvat credit was allowed on railway track material used for handling raw materials, process goods. In the case of Jayaswal Neco Ltd. (cited 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 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 Comm .....

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..... y 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 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 ra .....

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