CENVAT Credit - No evidence could be brought on record that the ...
Case Laws Central Excise
October 9, 2015
CENVAT Credit - No evidence could be brought on record that the main appellant and its Director were aware that inputs received was as a result of an activity not amounting to manufacture. The demand issued is clearly time barred as extended period is not imposable in this case and no penalties can be imposed upon the appellant - AT
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