https://www.taxtmi.com/caselaws?id=392870 The Tribunal allowed the appeal filed by the appellant, confirming the eligibility of cenvat credit on railway construction materials and wagons used for transportation within the factory premises. The decision emphasized the integral role of railway tracks in the manufacturing process, following the Supreme Court's ruling that highlighted the significance of their use in actual production activities. The appellant's detailed explanation of how the materials were utilized within the plant for transporting raw materials and hot metal was accepted, overturning the Commissioner's denial of relief based on their incidental use for other purposes. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 02 Mar 2020 10:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392870 The Tribunal allowed the appeal filed by the appellant, confirming the eligibility of cenvat credit on railway construction materials and wagons used for transportation within the factory premises. The decision emphasized the integral role of railway tracks in the manufacturing process, following the Supreme Court's ruling that highlighted the significance of their use in actual production activities. The appellant's detailed explanation of how the materials were utilized within the plant for transporting raw materials and hot metal was accepted, overturning the Commissioner's denial of relief based on their incidental use for other purposes. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392870