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    <title>2017 (9) TMI 1054 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the department&#039;s appeals and allowed the assessee&#039;s cross-appeal regarding the claim of cenvat credit on railway construction materials and wagons. Citing precedents and emphasizing the integral role of railway tracks in the manufacturing process, the Tribunal upheld the use of railway tracks as legitimate for cenvat credit. The department&#039;s appeals lacked merit, and the cross-appeal by the assessee was granted based on the detailed analysis presented in the judgment.</description>
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      <description>The Tribunal dismissed the department&#039;s appeals and allowed the assessee&#039;s cross-appeal regarding the claim of cenvat credit on railway construction materials and wagons. Citing precedents and emphasizing the integral role of railway tracks in the manufacturing process, the Tribunal upheld the use of railway tracks as legitimate for cenvat credit. The department&#039;s appeals lacked merit, and the cross-appeal by the assessee was granted based on the detailed analysis presented in the judgment.</description>
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