2015 (9) TMI 1537

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.... P Asthana, Advocate for the Appellants Shri R K Grover, DR  for the Respondent JUDGEMENT Per Ashok Jindal : Cenvat credit on railway track  has been denied to the appellants on the premise that railway track is neither input nor capital goods as per Cenvat Credit Rules, 2004, therefore, appellant are not entitled for Cenvat credit on the same. 2. Heard the parties. Consid....