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    <title>CENVAT Credit Used for Central Excise Duty on Pre-stressed Sleepers, Revenue Challenges Lack of Manufacturing Connection.</title>
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    <description>Utilization of CENVAT Credit - case of Revenue is that cenvat credit availed by them has been utilized by them towards payment of Central Excise Duty on Pre-stressed Sleepers which has no nexus with the manufacturing activity - there is no bar in cross utilization.</description>
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      <description>Utilization of CENVAT Credit - case of Revenue is that cenvat credit availed by them has been utilized by them towards payment of Central Excise Duty on Pre-stressed Sleepers which has no nexus with the manufacturing activity - there is no bar in cross utilization.</description>
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