https://www.taxtmi.com/caselaws?id=387614 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, setting aside the impugned order that alleged non-existence of farmers supplying raw materials to Jammu & Kashmir units. The Tribunal found the allegations unsustainable, citing lack of concrete evidence and precedents from similar cases. The appellant was granted the benefit of exemption under Notification No. 56/2002-CE due to the failure of the Revenue to establish the absence of manufacturing activity. The judgment emphasized the importance of proper investigation and evidence in such matters. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 08:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387614 The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant, setting aside the impugned order that alleged non-existence of farmers supplying raw materials to Jammu & Kashmir units. The Tribunal found the allegations unsustainable, citing lack of concrete evidence and precedents from similar cases. The appellant was granted the benefit of exemption under Notification No. 56/2002-CE due to the failure of the Revenue to establish the absence of manufacturing activity. The judgment emphasized the importance of proper investigation and evidence in such matters. Case-Laws Central Excise Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387614