2018 (9) TMI 633

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.... Sharma, D.R. ORDER PER: BIJAY KUMAR The present appeal is directed against the Order-in-Appeal No.377-17-18 dated 21st October, 2017 vide which the ld. Commissioner (Appeals) has upheld the order of lower adjudicating authority on the issue of denial of Cenvat Credit on Railway track, material & works contract services etc. and also on Consultancy and Manpower Supply Services used in the lay....

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....y the service provider which has been consumed by the appellant. 3. We have heard ld. Advocate and ld. DR and perused the appeal record. 4. After going through the record, we are of the opinion: The definition of 'capital goods' as well as 'inputs' mandate the usage of goods within the factory. It has been held in a catena of judgement that where pipelines, rope-ways and other material handling....

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....he factory, more specifically the material handling equipment, since it helps in movement of inputs as well as finished goods to and from the Appellant's factory. 5. Also the issue about Railway Tracks is no more res-integra in view of the judgment in the case of Ultratech Cement Ltd. vs. CCE, Nagpur - 2018-TIOL-594-CESTAT-Mum. Similarly, the issue about works contract services availed for laying....