https://www.taxtmi.com/caselaws?id=450665 The Tribunal dismissed the Revenue's appeal, affirming the Respondent's eligibility for Cenvat credit on inputs used in railway tracks within the factory premises. The Tribunal cited previous judgments supporting the Respondent's position that the railway network is essential for internal transport, thus qualifying for Cenvat credit. The Adjudicating authority's decision to drop the demands was upheld, reinforcing the precedent that such inputs, integral to manufacturing operations, are eligible for credit. en-us Mon, 19 Feb 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450665 The Tribunal dismissed the Revenue's appeal, affirming the Respondent's eligibility for Cenvat credit on inputs used in railway tracks within the factory premises. The Tribunal cited previous judgments supporting the Respondent's position that the railway network is essential for internal transport, thus qualifying for Cenvat credit. The Adjudicating authority's decision to drop the demands was upheld, reinforcing the precedent that such inputs, integral to manufacturing operations, are eligible for credit. Case-Laws Central Excise Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450665