https://www.taxtmi.com/caselaws?id=354086 The Tribunal allowed the appeal, granting the appellant entitlement to Cenvat credit for pre-stressed concrete sleepers used in a private Railway siding for transportation of inputs and final products. The Tribunal disagreed with the Revenue's denial of credit and imposition of penalties, emphasizing the nexus of the sleepers with manufacturing activities. Additionally, the Tribunal held that the demand was barred by limitation due to the lack of evidence of mala-fide intent by the appellant, setting aside the lower authorities' decision. en-us Fri, 05 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354086 The Tribunal allowed the appeal, granting the appellant entitlement to Cenvat credit for pre-stressed concrete sleepers used in a private Railway siding for transportation of inputs and final products. The Tribunal disagreed with the Revenue's denial of credit and imposition of penalties, emphasizing the nexus of the sleepers with manufacturing activities. Additionally, the Tribunal held that the demand was barred by limitation due to the lack of evidence of mala-fide intent by the appellant, setting aside the lower authorities' decision. Case-Laws Central Excise Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354086