https://www.taxtmi.com/caselaws?id=354133 Cenvat credit on concrete sleepers used with railway tracks inside the factory for movement of raw materials and finished goods was admissible because the items were used in or in relation to manufacture and formed an essential, integrally connected part of the manufacturing activity. The Tribunal relied on earlier decisions allowing credit on railway tracks and sleepers within factory premises, and held that the contrary denial was not sustainable. The Revenue's challenge to the allowance of credit therefore failed. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 19 Jan 2018 08:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354133 Cenvat credit on concrete sleepers used with railway tracks inside the factory for movement of raw materials and finished goods was admissible because the items were used in or in relation to manufacture and formed an essential, integrally connected part of the manufacturing activity. The Tribunal relied on earlier decisions allowing credit on railway tracks and sleepers within factory premises, and held that the contrary denial was not sustainable. The Revenue's challenge to the allowance of credit therefore failed. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354133