https://www.taxtmi.com/caselaws?id=766944 Accepted duty-paid clearances can defeat a denial of CENVAT credit where the record shows manufacture and removal of final products on payment of duty. The text notes that Revenue's allegation of non-manufacture, based on the absence of an electricity connection, failed against evidence of duty-paid clearances accepted by the Department. The same approach was applied where duty-paid goods purchased from one unit were used in manufacture and the resulting products were again cleared on payment of duty. On that basis, demands and penalties founded solely on alleged non-manufacture were treated as unsustainable. en-us Wed, 05 Mar 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766944 Accepted duty-paid clearances can defeat a denial of CENVAT credit where the record shows manufacture and removal of final products on payment of duty. The text notes that Revenue's allegation of non-manufacture, based on the absence of an electricity connection, failed against evidence of duty-paid clearances accepted by the Department. The same approach was applied where duty-paid goods purchased from one unit were used in manufacture and the resulting products were again cleared on payment of duty. On that basis, demands and penalties founded solely on alleged non-manufacture were treated as unsustainable. Case-Laws Central Excise Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766944