https://www.taxtmi.com/caselaws?id=331233 The Tribunal ruled in favor of the appellant, allowing the cenvat credit for the repair and maintenance of the tailing dam road. The denial of credit based on lack of nexus between the repair activity and manufacturing was overturned. Additionally, the Tribunal rejected the invocation of the extended period for raising the demand, as there was no suppression of facts or willful misstatement. The appellant's maintenance of credit records and disclosure in statutory returns supported the decision to set aside the impugned order. en-us Mon, 27 Jun 2016 00:00:00 +0530 Wed, 17 Aug 2016 11:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331233 The Tribunal ruled in favor of the appellant, allowing the cenvat credit for the repair and maintenance of the tailing dam road. The denial of credit based on lack of nexus between the repair activity and manufacturing was overturned. Additionally, the Tribunal rejected the invocation of the extended period for raising the demand, as there was no suppression of facts or willful misstatement. The appellant's maintenance of credit records and disclosure in statutory returns supported the decision to set aside the impugned order. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331233