TMI Blog2016 (8) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... e recorded in their accounts and are reflected in their statutory returns. This particular credit not separately shown in their returns could not be the reason for invoking suppression as there is no provision to show individual credits in the returns filed with the Department. Further, the bonafide belief of the appellant to the effect that the repair work of the said road is connected to the ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or repair and maintenance of tailing dam road at the mines area. 2. The brief facts of the case relevant to the appeal are that the appellants are engaged in the manufacture of zinc and other products. They obtain zinc ore and undertake the process of concentration which results in some waste products known as Tailing . As the said tailing is a hazardous product, the same is to be disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential part of such mandatory waste disposal work. He also contested the demand on the ground of time bar. The credit availed in the month of November, 2009 is sought to be denied by the notice issued on 22.12. 2011. They have maintained all the credit records and also indicated all the credits in their monthly statutory returns. The credit availed is on the bonafide belief that the same is el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... waste. The said facility is situated away from the place where the hazardous waste is generated. This requires transportation of the said waste by road. Though the lower authorities did not discuss about the status of the road, either as a public or private, for a finding, the denial was on the lack of nexus between such service and the manufacture. It is an admitted fact that the credit availe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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