https://www.taxtmi.com/caselaws?id=191214 Railway track used exclusively inside the factory for transporting goods in the course of manufacture was treated as having a direct functional nexus with production and making commercial production expedient. On that basis, the denial of Cenvat credit was held unsustainable, and credit on the railway track was allowed. The disallowance was set aside, with consequential relief, because facilities integrally connected with the manufacturing process and used within the factory can qualify for credit under the Cenvat Credit Rules, 2004. en-us Wed, 09 Sep 2015 00:00:00 +0530 Sat, 25 Mar 2017 10:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191214 Railway track used exclusively inside the factory for transporting goods in the course of manufacture was treated as having a direct functional nexus with production and making commercial production expedient. On that basis, the denial of Cenvat credit was held unsustainable, and credit on the railway track was allowed. The disallowance was set aside, with consequential relief, because facilities integrally connected with the manufacturing process and used within the factory can qualify for credit under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191214