Cenvat on railway slidings

This query is : Resolved 

28 December 2009 whether cenvat is eligible on railway slidings laid down for movement of coal from railways to factory premises...??
if yes why and if not why??

01 January 2010 The nexus to the manufacture is to be established. In the case of Aditya cement the Rajasthan HC observed that the same shouldbe available as without that there would be no manufacture.



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