2021 (8) TMI 644

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....pital goods. • Welding Electrode • Filler Wire • Filler Wire/ Welding Wire • PSC Sleepers/ MBC PSC Sleepers/ Rail IU Grade • M.S. Gratings/ G.I. Coated Gratings • Electrode • Wire FLR 2. The Learned Commissioner denied the credit on the ground that some of the input/ capital goods were not used in or in relation to manufacture of final product and as regard the railway line material, the Learned Commissioner held that since these were used and situated outside the factory premises cenvat credit was disallowed. 3. Ms. Dimple Gohil, Learned Counsel appearing on behalf of the appellant submits that all these goods were used in or in relation to man....

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....gard welding material it is used for repairs and maintenance of the plants and machinery, the repair and maintenance activities are essential for smooth manufacturing operations without which manufacturing activity is not feasible, therefore, the cenvat credit is clearly admissible. Railway line material is used to move inputs/ raw material and manufactured goods within the factory premises. The movement of goods through railway track is directly connected to the manufacture of final product, therefore, the credit cannot be denied on these items. We find that the appellant have cited various judgements. There is no dispute that all these items on which the credit was claimed by the appellant have been dealt with in various judgements and th....