2024 (3) TMI 446

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....ucts on payment of appropriate Central Excise duty. The activities and processes undertaken by the Respondent are very wide and varied and they are interconnected and inter-dependent for the purpose of achieving the ultimate goal of safe and efficient manufacturing of Iron & Steel products. 2. The Respondent during the process of expansion of its existing unit within the existing factory premises had set up a complete railways network required for catering to the need of the 2.5 MT expansion of the unit. In order to cater to the requirements of production of final dutiable goods, the internal transport of raw material like coal, coke, iron ore, lime stone, etc. as well as of semi-finished goods (from the stage of its receipt in the facto....

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....He relies on the decision of this Bench in the case of Steel Authority of India Ltd. (Unit-Bokaro Steel Plant) vs. Commissioner of Central Excise, Ranchi [2019 (2) TMI 1027 - CESTAT KOLKATA]. He also relies on the decision of Hon'ble Chhattisgarh High Court in the case of Pr. Commissioner of Cus. & C.Ex., Raipur vs. Steel Authority of India Ltd. [2018 (2) TMI 2007 - CHHATTISGARH HIGH COURT]. 6. Heard both sides and perused the appeal papers and the cited case law. 7. We find that this Bench in the case of Appellant's another unit, cited supra, has held as under:- "7. We also find that the above judgment of the Hon'ble Supreme Court has been followed by the Tribunal in the following decisions while allowing credit of similar i....