https://www.taxtmi.com/caselaws?id=363209 The Tribunal determined that cenvat credit on rails and rail sleepers used for laying railway tracks within the factory premises qualifies as inputs under the Cenvat Credit Rules. The appellant's claim for credit was upheld, overturning the disallowance by the Department. The Tribunal emphasized the essential role of transportation in the manufacturing process, citing relevant case law to support its decision. The appeal was allowed in favor of the appellant, setting aside the order disallowing the cenvat credit and penalties imposed. en-us Tue, 20 Mar 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363209 The Tribunal determined that cenvat credit on rails and rail sleepers used for laying railway tracks within the factory premises qualifies as inputs under the Cenvat Credit Rules. The appellant's claim for credit was upheld, overturning the disallowance by the Department. The Tribunal emphasized the essential role of transportation in the manufacturing process, citing relevant case law to support its decision. The appeal was allowed in favor of the appellant, setting aside the order disallowing the cenvat credit and penalties imposed. Case-Laws Central Excise Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363209