2018 (7) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Respondent (s) ORDER Per Dr. Satish Chandra, 1. The present appeal is filed against Order-in-Original No.25/Commr./Bol/12 dated 30.05.2012. The Department has denied the cenvat credit on "Sleepers" and "Rail Tracks" as capital goods utilized in the railway factory. Being aggrieved the appellant has filed this appeal before this Tribunal. 2. Heard both sides and perused the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilway track is part and parcel of material handling system integrally connected with the production on movement of dutiable goods. We note that the Hon'ble Supreme Court in Jayaswal Neco Ltd. (Supra) examined similar sets of facts and allowed credit under the erstwhile Central Excise Rules, 1944. The Hon'ble Supreme Court examined in detail the expression in the manufacture of goods and held that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nciple laid down by the Hon'ble Supreme Court in the appellants own case in a bunch of matters reported as Tata Steels Ltd. (supra) and allowed the credit. It is also noted that after the decision of the Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra) the jurisdictional Commissioner vide his order dated 7.8.15 has dropped the demand against the appellant for latter period. The Tribunal has all....