https://www.taxtmi.com/caselaws?id=375400 CENVAT credit was held admissible on rails, locomotives, wagon wheels, crossings and related railway material used within the factory for internal movement of raw materials, semi-finished goods, intermediate goods, slag and final products. The Tribunal accepted that such items had a sufficient nexus with manufacture because they formed an integral and inseparable part of the production process. Incidental use for other purposes did not break that character. Relying on a Supreme Court ruling on identical facts and consistent Tribunal decisions, CESTAT Kolkata set aside the denial of credit and allowed the appeal with consequential relief. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 19 Feb 2019 07:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375400 CENVAT credit was held admissible on rails, locomotives, wagon wheels, crossings and related railway material used within the factory for internal movement of raw materials, semi-finished goods, intermediate goods, slag and final products. The Tribunal accepted that such items had a sufficient nexus with manufacture because they formed an integral and inseparable part of the production process. Incidental use for other purposes did not break that character. Relying on a Supreme Court ruling on identical facts and consistent Tribunal decisions, CESTAT Kolkata set aside the denial of credit and allowed the appeal with consequential relief. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375400