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2021 (9) TMI 1509 - ALLAHABAD HIGH COURTCENVAT Credit - inputs - credit denied to the party on the basis of presumptions and assumptions - no manufacture of menthol solution and de-mentholised oil took place - HELD THAT:- In the adjudication proceedings penalty was imposed on the appellant. The Tribunal has set aside the penalty after examining the entire material on record. It has reached a conclusion that other than the generalised opinion formed by the Meerut Commissionerate that no quantity of menthol and DMO were sold by the farmers inside the State of U.P. to the manufacturing unit in the erstwhile State of Jammu & Kashmir, there is no material to accept the charge of manufactured commodities having not been sold to the present assessee. Tribunal has also taken note of the other reports of the Central Excise Authorities at Punjab & Haryana and Jammu & Kashmir that clearly suggest that the transportation of menthol and DMO from inside Uttar Pradesh to Jammu & Kashmir took place, and further that the manufacturing units in the erstwhile State of Jammu & Kashmir - such as M/s Abhay Chemicals were up and running at the relevant time. The transportation of the manufactured goods is also stated to have been duly verified. There are no specific instances having been thoroughly investigated to bring out a specific charge with respect to any particular transaction - appeal dismissed.
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