CENVAT Credit Approved for Railway Track Between Factory and Siding; Considered "Used in the Factory" for Cement Production.

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....CENVAT Credit - manufacture of Cement and Cement Clinker - the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding inside the factory) shall have to be treated to have satisfied the condition of ‘used in the factory’ - credit allowed.....