https://www.taxtmi.com/caselaws?id=271267 CENVAT credit on rails, sleepers, joints, crossings and similar railway track materials used within the factory was treated as admissible because the materials had a direct nexus with manufacture and were integrally connected with internal movement and handling of raw materials, semi-finished goods, finished goods and crane operations. The ruling also relied on certainty and consistency, noting that credit had been allowed on similar goods for a subsequent period in the same assessee's case, so denial could not be sustained merely because the claim was framed differently at different stages. Credit was therefore allowed and the Revenue's challenge failed. en-us Tue, 05 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271267 CENVAT credit on rails, sleepers, joints, crossings and similar railway track materials used within the factory was treated as admissible because the materials had a direct nexus with manufacture and were integrally connected with internal movement and handling of raw materials, semi-finished goods, finished goods and crane operations. The ruling also relied on certainty and consistency, noting that credit had been allowed on similar goods for a subsequent period in the same assessee's case, so denial could not be sustained merely because the claim was framed differently at different stages. Credit was therefore allowed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271267