https://www.taxtmi.com/caselaws?id=774488 CESTAT Kolkata allowed the appeal, setting aside the order demanding reversal of CENVAT credit on silico manganese. The appellant manufactured sponge iron and silico manganese, clearing goods on payment of excise duty with proper accounting. Revenue alleged no manufacturing activity occurred, yet accepted excise duty payments and ER-1 returns as finished goods for over five years. The tribunal found no suppression by appellant who transparently disclosed all facts, while Revenue delayed issuing show cause notice for nearly five years after initial intimation. Order set aside on both merits and limitation grounds. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 16:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774488 CESTAT Kolkata allowed the appeal, setting aside the order demanding reversal of CENVAT credit on silico manganese. The appellant manufactured sponge iron and silico manganese, clearing goods on payment of excise duty with proper accounting. Revenue alleged no manufacturing activity occurred, yet accepted excise duty payments and ER-1 returns as finished goods for over five years. The tribunal found no suppression by appellant who transparently disclosed all facts, while Revenue delayed issuing show cause notice for nearly five years after initial intimation. Order set aside on both merits and limitation grounds. Case-Laws Central Excise Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774488