2017 (1) TMI 1592

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGMENT The issue involved in this case is whether structural items such as M.S. Flats, Channels, Plates, Beams, etc., which are used to fabricate structures to house the coal washing plant are covered within the definition of input given in Rule 2(k) of the Cenvat Credit Rules, 2004. 2. This issue is no longer res integra. This Court in Tax Case No. 46 of 2016 [2017 (357) E.L.T. 55 (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... In fact, this question is no longer res integra. In Jayaswal NECO Ltd. v. Commissioner of Central Excise, Raipur - 2015 (319) E.L.T. 247 (S.C.), the Apex Court dealing with the Rule 57Q of the Central Excise Rules, 1944, held as follows : "12. In the process, the court also explained that there is no warrant for limiting the meaning of the expression "in the manufacture of goods" to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... xxxx 17. The aforesaid process squarely meets the test laid down by this court in M/s. J.K. Cotton Spinning & Weaving Mils Co. Ltd.'s case. It is clear that the railway tracks are installed not only within the plant, but the main objective and purpose for which the capital expenditure on laying these railway tracks is incurred by the appellant is for transporting hot metal in ladle p....