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    <title>2017 (7) TMI 387 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, finding that services related to tailing dams, pipeline maintenance, and construction of Secured Land Fills and Jerofix Storage Ponds are integral to the manufacturing process, making them eligible for Cenvat credit under Rule 2(1) of the Cenvat Credit Rules, 2004. The Tribunal set aside the disputed orders, granted the appellant relief, and deemed the extended period of limitation and penalties unjustified, as the appellant complied with environmental laws without fraudulent intent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345275</link>
      <description>The Tribunal allowed the appeals, finding that services related to tailing dams, pipeline maintenance, and construction of Secured Land Fills and Jerofix Storage Ponds are integral to the manufacturing process, making them eligible for Cenvat credit under Rule 2(1) of the Cenvat Credit Rules, 2004. The Tribunal set aside the disputed orders, granted the appellant relief, and deemed the extended period of limitation and penalties unjustified, as the appellant complied with environmental laws without fraudulent intent.</description>
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