Appellants Eligible for Cenvat Credit on Railway Track Materials, Including Sleepers and Paints, Upholding Tax Consistency Principles.

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....Cenvat Credit - eligible inputs - rails and other track materials, namely, sleepers, paints and crossings etc. - adopting the principle of certainty & consistency in tax matters, in our view, the Appellants are eligible to credit on rails and railway track materials. - AT....