https://www.taxtmi.com/caselaws?id=363103 Cenvat credit on sleepers and rail tracks installed inside a factory was treated as admissible where the tracks formed part of an integral material handling system used to move raw materials and finished goods in the course of manufacture. Applying the user test and relying on prior Tribunal authority on identical facts, the materials were regarded as equipment directly connected with production of dutiable final products. On that basis, denial of credit was found unjustified and credit was allowed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363103 Cenvat credit on sleepers and rail tracks installed inside a factory was treated as admissible where the tracks formed part of an integral material handling system used to move raw materials and finished goods in the course of manufacture. Applying the user test and relying on prior Tribunal authority on identical facts, the materials were regarded as equipment directly connected with production of dutiable final products. On that basis, denial of credit was found unjustified and credit was allowed. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363103