https://www.taxtmi.com/caselaws?id=380611 The Tribunal allowed the appeals, setting aside the denial of CENVAT credit to M/s Sangam Aromatics. It held that the Jammu-based manufacturers did manufacture goods, allowing the appellants to avail credit. Penalties on co-appellants were overturned due to lack of concrete evidence. Allegations of non-existent raw material suppliers and non-manufacture of goods were deemed unsustainable. The investigation by the Commissioner of Central Excise, Meerut-II, lacked validity. Non-compliance with Section 9-D of the Central Excise Act was noted, and the extended limitation period for the show cause notice was found unjustified. Previous Tribunal decisions supported appellants' claims, resulting in relief granted to the appellants. en-us Wed, 03 Apr 2019 00:00:00 +0530 Sat, 25 May 2019 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380611 The Tribunal allowed the appeals, setting aside the denial of CENVAT credit to M/s Sangam Aromatics. It held that the Jammu-based manufacturers did manufacture goods, allowing the appellants to avail credit. Penalties on co-appellants were overturned due to lack of concrete evidence. Allegations of non-existent raw material suppliers and non-manufacture of goods were deemed unsustainable. The investigation by the Commissioner of Central Excise, Meerut-II, lacked validity. Non-compliance with Section 9-D of the Central Excise Act was noted, and the extended limitation period for the show cause notice was found unjustified. Previous Tribunal decisions supported appellants' claims, resulting in relief granted to the appellants. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380611