https://www.taxtmi.com/caselaws?id=366897 Cenvat credit on railway track materials and works contract services used for laying railway lines within and around factory premises was held admissible. The railway siding and track were treated as an integral part of the factory's material-handling system because they facilitated inward movement of inputs and outward movement of finished goods. The track outside the factory was regarded as an extension of the internal track, satisfying the requirement that the goods be used in the factory. Railway track was treated as capital goods in this context, and the related works contract services were not covered by the exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004. en-us Fri, 27 Jul 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366897 Cenvat credit on railway track materials and works contract services used for laying railway lines within and around factory premises was held admissible. The railway siding and track were treated as an integral part of the factory's material-handling system because they facilitated inward movement of inputs and outward movement of finished goods. The track outside the factory was regarded as an extension of the internal track, satisfying the requirement that the goods be used in the factory. Railway track was treated as capital goods in this context, and the related works contract services were not covered by the exclusion in Rule 2(l) of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366897