https://www.taxtmi.com/caselaws?id=347316 Cenvat credit was admissible on railway track material installed inside the plant because it formed an inseparable and integral part of the manufacturing process; the tracks were used to transport hot metal, move hot pigs, and handle raw materials, so incidental other use did not defeat credit. The interest demand on late reversal of credit was also unsustainable because it was sustained on a point not raised in the departmental appeal before the Commissioner (Appeals), leaving the assessee without occasion to contest it at that stage. The impugned order was therefore modified in favour of the assessee. en-us Wed, 16 Aug 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347316 Cenvat credit was admissible on railway track material installed inside the plant because it formed an inseparable and integral part of the manufacturing process; the tracks were used to transport hot metal, move hot pigs, and handle raw materials, so incidental other use did not defeat credit. The interest demand on late reversal of credit was also unsustainable because it was sustained on a point not raised in the departmental appeal before the Commissioner (Appeals), leaving the assessee without occasion to contest it at that stage. The impugned order was therefore modified in favour of the assessee. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347316