https://www.taxtmi.com/caselaws?id=765928 Input tax credit and special rebate cannot be denied merely for failure to maintain a separate manufacturing account where the appellate authorities have accepted, on records and stock data, that the raw materials were used in manufacturing final products cleared locally on payment of tax. The Tribunal accepted those undisputed factual findings, and the High Court stated that no substantial question of law arose from that acceptance. On the facts found, the denial of credit and rebate was not sustainable, and the revision petitions were to be rejected. en-us Mon, 10 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765928 Input tax credit and special rebate cannot be denied merely for failure to maintain a separate manufacturing account where the appellate authorities have accepted, on records and stock data, that the raw materials were used in manufacturing final products cleared locally on payment of tax. The Tribunal accepted those undisputed factual findings, and the High Court stated that no substantial question of law arose from that acceptance. On the facts found, the denial of credit and rebate was not sustainable, and the revision petitions were to be rejected. Case-Laws VAT / Sales Tax Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765928