https://www.taxtmi.com/caselaws?id=271267 The Tribunal held that railway tracks and related materials used within the factory premises for transportation of goods qualify for CENVAT Credit as they are integral to the manufacturing process. The appellants were allowed to change their claim from inputs to capital goods at the appellate stage, emphasizing substantive eligibility over procedural formalities. The Tribunal applied the principle of consistency in tax matters, granting CENVAT Credit based on the department's prior acceptance of similar claims. The impugned orders were set aside, appeals by Tata Steel and SAIL were allowed, and relief was granted to the appellants. 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 The Tribunal held that railway tracks and related materials used within the factory premises for transportation of goods qualify for CENVAT Credit as they are integral to the manufacturing process. The appellants were allowed to change their claim from inputs to capital goods at the appellate stage, emphasizing substantive eligibility over procedural formalities. The Tribunal applied the principle of consistency in tax matters, granting CENVAT Credit based on the department's prior acceptance of similar claims. The impugned orders were set aside, appeals by Tata Steel and SAIL were allowed, and relief was granted to the appellants. Case-Laws Central Excise Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271267