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TMI Blog2024 (3) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise duty. The activities and processes undertaken by the Respondent are very wide and varied and they are interconnected and inter-dependent for the purpose of achieving the ultimate goal of safe and efficient manufacturing of Iron & Steel products. 2. The Respondent during the process of expansion of its existing unit within the existing factory premises had set up a complete railways network required for catering to the need of the 2.5 MT expansion of the unit. In order to cater to the requirements of production of final dutiable goods, the internal transport of raw material like coal, coke, iron ore, lime stone, etc. as well as of semi-finished goods (from the stage of its receipt in the factory and transfer from one process to ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Steel Authority of India Ltd. (Unit-Bokaro Steel Plant) vs. Commissioner of Central Excise, Ranchi [2019 (2) TMI 1027 - CESTAT KOLKATA]. He also relies on the decision of Hon'ble Chhattisgarh High Court in the case of Pr. Commissioner of Cus. & C.Ex., Raipur vs. Steel Authority of India Ltd. [2018 (2) TMI 2007 - CHHATTISGARH HIGH COURT]. 6. Heard both sides and perused the appeal papers and the cited case law. 7. We find that this Bench in the case of Appellant's another unit, cited supra, has held as under:- "7. We also find that the above judgment of the Hon'ble Supreme Court has been followed by the Tribunal in the following decisions while allowing credit of similar items in dispute. (i) SAIL Vs.Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] (M/s. Vandana Global Limited v. Commissioner, Central Excise and Customs) and other connected matters. .... 5. After hearing Learned Counsel for the parties, we are not able to persuade ourselves to take any different view of the matter than the one which has been taken by this Court in the matter of Ambuja Cements Eastern Ltd. (supra) where Welding Electrode has already been considered to be input for allowing CENVAT Credit. 6. In the result, this appeal deserves to be and is hereby dismissed on the same reasoning on which Ambuja Cements Eastern Ltd. (supra) has been decided by this Court." 9. Respectfully following the above decisions, we dismiss the Appeal filed by the Revenue. ( Dictated and pronounced in the open Court. ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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