2020 (3) TMI 14

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....n of raw materials, finished goods within the factory premises, respectively. For transportation of raw materials within the factory premises, wagons had been used. So, the cenvat credit was claimed on wagon in view of the Tribunal's decision in the case of Tata Steel Ltd. Vs. CCEx., Jsr. : 2012 (282) ELT 459 (Tri.- Kolkata). Regarding the cenvat credit availed on the railway track materials, it was claimed that the same was used for the transportation of raw materials and finished goods within the factory premises, therefore, the same goods are also eligible for cenvat credit and the same were allowed by the lower authority for the reason that railway sleeper, railway track construction material, locomotives, etc. which were used in laying....

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....is involved : "These railway tracks used in transporting hot metal in ladle placed on ladle car from blast furnace to pig casting machine through ladle car where hot metal is poured into pig casting machine for manufacture of pig iron. Secondly the system also helps in taking hot pigs from pig casting machine to pigs storage yard by the big wagon where hot pig iron are dumped for cooling and making ready for dispatchers. This Railway tracks are also used in handling of raw materials at wagon tippler to stacker reclaimer where stacking and reclaiming of raw material is taken place and required quantity is conveyed for further processing at stock house." 16. It reflects that the appellant has installed railway tracks within ....