2018 (1) TMI 822

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.... appellant for private Railway siding, which was meant for transportation of the inputs as also from the outward transportation of the final product, to and fro from the Railway station and up to the appellant s factory. 2. The Revenue, by entertaining a view that such sleepers are not entitled to the Cenvat credit, proposed to deny the same by way of issuing a show cause notice dated 16/04/2005. The appellant during the course of adjudication and thereafter before Commissioner (Appeals) contended that such pre-stressed concrete sleepers have been used in laying down a private Railway siding for inward transportation of the inputs and outward transportation of the final product, which has a nexus with their manufacturing activities and a....

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....e was held eligible for Cenvat credit. To the same effect is another decision of the Tribunal in the case of Commissioner of Central Excise, Nagpur Vs. Ultra Tech Cement Ltd. - 2010 (20) S.T.R. 683 (Tri.-Bombay), as also in the case of Tata Steel Ltd. Vs. Commissioner of Central Excise, Jamshedpur - 2016 (335) E.L.T. 303 (Tri.-Kolkata). 4. All the above decision were placed before Commissioner (Appeals) but he distinguished the same by observing that in all those cases Railway siding, in which such pre-stressed concrete sleepers were used, was laid down in the factory itself whereas in the present case the Railway line extended from the factory gate to the Railway station. As such he observed that the sleepers cannot be held to be having....