TaxTMI 
TaxTMI 
TaxTMI 
2024 (9) TMI 1887
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....e the Cenvat Credit, a Show Cause Notice was issued. The Adjudicating authority vide the impugned Order-in-Original dated 28.03.2016 has gone into detailed verification of the items involved and their usage by the Appellant in the course of their manufacturing activity. He has made the following observation in his Adjudication order. :- "4.7 I find from the definition of "Input" under Rule 2(k) of Cenvat Credit Rules 2004 both pre and post 01.07.2012 that the impugned goods on which cenvat credit has been proposed to be denied has not been in the exclusion list of the definition. 4.8 Therefore, I agree with the contention of the Noticee that it is not disputed that the goods will be used for transportation of raw material,....
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....itiated against the Respondent in his Adjudication order and prays that the Appeal filed by the Revenue may be dismissed. 6. After hearing both sides we find that there is no dispute that the goods in question have been used by the Respondent in the course of their manufacturing activity on which Excise Duty has been paid. The Tribunals/High Courts/Supreme Court have been consistently holding that the Cenvat Credit cannot be denied in respect of these items. In the case of Aditya Cement Ltd. vs. UOI, cited supra, the Hon'ble Rajasthan High Court has as under : "19. We are of the opinion that the principle emerging from decisions of the Hon'ble Supreme Court and of this Court applies to the present case also. In the light of the ....
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....ilway Track used for one of the essential activity of running the plant itself cannot be kept out of consideration for availing Modvat credit though which is not being used directly for the purpose of manufacture of cement. But if as an integral part of manufacturing cement bringing of coal directly to the machine from site, railway track is used, it becomes part of plant and of manufacturing process. Similarly, until the end product reaches in deliverable state, it remains part of the manufacturing process. In view of this matter the claim of the assessee in respect of Modvat credit of duty paid on railway track material deserves to be sustained." 7. In the case of CCE vs. Bhusan Steel Ltd., cited supra, the Kolkata Bench of the Tribuna....
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....r : "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 the plant ....
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.... Tribunal in the case of Tata Steel and SAIL, cited supra, has observed the following : The issue involved in the present case centers around eligibility to CENVAT Credit on the items, namely, rails, sleepers, joints, crossings etc. used inside the factory in the railway net work for transportation of raw materials, semi-finished, finished goods and also in the overhead cranes. While claiming CENVAT Credit on these items, in the case of Appeal filed by M/s. Tata Steel Ltd. Rs. 1,05,28,426/- was claimed as inputs and Rs. 3,13,309/- as capital goods; whereas in the case of M/s. SAIL a total amount of Rs. 3,43,55,640 was claimed as inputs and Rs. 12,20,798/- as capital goods (in all the six Appeals) Since the department has a....