CENVAT Credit Allowed for Rails Used in Repairs; Not Input or Capital Goods Under 2005 Rules Incorrectly Argued by Revenue.

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....CENVAT credit - input - case of Revenue is that rails were used to repair of the Bay by replacing the old worn out rail by a new rail and therefore, it would not come within the definition of input and capital goods under the CCR, 2005 - contention of revenue not correct - credit allowed - AT....