https://www.taxtmi.com/caselaws?id=351868 Adequate manufacturing infrastructure, including machinery records, later verification, a chartered engineer's certificate, audit documents, ISO certification and filed declarations, supported the claim that the exported goods were manufactured in the appellants' factory. The Revenue's allegation that they lacked manufacturing capability was not backed by crucial evidence of procurement of finished goods from elsewhere or diversion of inputs. On that record, the benefit of doubt favoured the appellants, so denial of Cenvat credit was unsustainable and the rebate already sanctioned was not recoverable. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sat, 02 Dec 2017 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351868 Adequate manufacturing infrastructure, including machinery records, later verification, a chartered engineer's certificate, audit documents, ISO certification and filed declarations, supported the claim that the exported goods were manufactured in the appellants' factory. The Revenue's allegation that they lacked manufacturing capability was not backed by crucial evidence of procurement of finished goods from elsewhere or diversion of inputs. On that record, the benefit of doubt favoured the appellants, so denial of Cenvat credit was unsustainable and the rebate already sanctioned was not recoverable. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351868