https://www.taxtmi.com/caselaws?id=380614 A fiscal demand and denial of exemption were found unsustainable where allegations of non-manufacture and non-receipt of inputs rested mainly on assumptions and generalized suspicion. Contemporaneous records, including truck movement, toll or post entries, departmental purchase verification, factory activity, and visits by departmental and related agencies, supported the assessee's manufacturing operations. In the absence of corroborative evidence disproving manufacture or clearance of goods, adverse findings could not stand. The assessee was therefore entitled to the refund and exemption benefit under Notification No. 56/2002-CE dated 14.11.2002. en-us Thu, 04 Apr 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380614 A fiscal demand and denial of exemption were found unsustainable where allegations of non-manufacture and non-receipt of inputs rested mainly on assumptions and generalized suspicion. Contemporaneous records, including truck movement, toll or post entries, departmental purchase verification, factory activity, and visits by departmental and related agencies, supported the assessee's manufacturing operations. In the absence of corroborative evidence disproving manufacture or clearance of goods, adverse findings could not stand. The assessee was therefore entitled to the refund and exemption benefit under Notification No. 56/2002-CE dated 14.11.2002. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380614