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Cenvat Credit Approved for Mono Block Concrete Sleepers in Raw Material Handling System for Manufacturing Process.

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....Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat credit on railway track which are used as handling system for raw material is admissible as these are essential and integrally connected to the process of manufacture of final product. Therefore, the appellant has established a case on merits and that credit is admissible on MBC sleepers - AT....