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    <title>2018 (1) TMI 521 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on cement used to stabilise and dispose of hazardous waste generated during zinc smelting was held admissible because the use was integrally connected with the manufacturing activity and environmental compliance. The Tribunal relied on its earlier identical decisions, including the appellant&#039;s own case, where securing waste at a landfill was treated as part of manufacture. Denial of credit and consequential penalty was therefore unsustainable, and the impugned order was set aside.</description>
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      <title>2018 (1) TMI 521 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=353785</link>
      <description>Cenvat credit on cement used to stabilise and dispose of hazardous waste generated during zinc smelting was held admissible because the use was integrally connected with the manufacturing activity and environmental compliance. The Tribunal relied on its earlier identical decisions, including the appellant&#039;s own case, where securing waste at a landfill was treated as part of manufacture. Denial of credit and consequential penalty was therefore unsustainable, and the impugned order was set aside.</description>
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