CENVAT credit eligible on Railway line material used to move goods within factory premises

Nayara Energy Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that welding material used for repairs and maintenance of the plants is eligible for cenvat credit. Further, Railway line material used to move inputs/ raw material and manufactured goods within the factory premises is directly connected to the manufacture of final product and therefore, the credit cannot be denied on these items. Facts- The issue involved in this appeal are whether the appellant are entitled for Cenvat credit on inputs viz. Welding Electrodes, Wire FLR, Filler Wires, Wel...