CENVAT Credit Denial Deemed Unjustified: Insufficient Investigation on Manufacturer's Operations in Jammu, Says Commissioner Report.

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....CENVAT credit - investigation conducted at CCE, Merrut - Without investigation, it cannot be held that the Jammu based manufacturer were not manufacturing during the impugned period - entries of vehicles at the toll barriers certified that the movements of raw material and finished goods - report of Jurisdictional Commissioner to CC show that allegation is based on assumption and presumption - cenvat credit can’t be denied....