https://www.taxtmi.com/caselaws?id=386283 The Tribunal set aside the denial of Cenvat credit on the ground of manufacturing activity, citing precedent that if the final product is cleared on payment of duty, credit cannot be denied based on manufacturing. The demand of duty based on alleged clandestine removal was dismissed due to lack of tangible evidence supporting the allegations. Additionally, the denial of Cenvat credit on furnace oil usage was overturned as the revenue failed to provide evidence contradicting the appellants' explanation. The show cause notice issued after the normal limitation period was deemed barred by limitation, resulting in the appeal being allowed on both merits and limitation. en-us Thu, 23 May 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386283 The Tribunal set aside the denial of Cenvat credit on the ground of manufacturing activity, citing precedent that if the final product is cleared on payment of duty, credit cannot be denied based on manufacturing. The demand of duty based on alleged clandestine removal was dismissed due to lack of tangible evidence supporting the allegations. Additionally, the denial of Cenvat credit on furnace oil usage was overturned as the revenue failed to provide evidence contradicting the appellants' explanation. The show cause notice issued after the normal limitation period was deemed barred by limitation, resulting in the appeal being allowed on both merits and limitation. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386283