https://www.taxtmi.com/caselaws?id=366897 The Tribunal allowed the appeal, granting Cenvat Credit on works contract services for laying railway lines and the railway track within the factory premises. It determined that the railway track qualified as 'used in the factory,' akin to plant and machinery. Relying on precedents, it established the eligibility of works contract services related to laying railway tracks as capital goods for Cenvat Credit. The decision aligned with past rulings, resolving the appellant's dispute effectively. 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 The Tribunal allowed the appeal, granting Cenvat Credit on works contract services for laying railway lines and the railway track within the factory premises. It determined that the railway track qualified as 'used in the factory,' akin to plant and machinery. Relying on precedents, it established the eligibility of works contract services related to laying railway tracks as capital goods for Cenvat Credit. The decision aligned with past rulings, resolving the appellant's dispute effectively. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366897