At this point you need to have your CC company intervene before it's too late. Many will refuse to process chargebacks after a nominal duration, and hopefully yours hasn't already timed out.
The manufacturer's lack of response and product delivery is not to be taken lightly. In the business world, it's called fraud, and people go to prison for that.
Don't wait. Protect yourself and call your CC company now. Tell them the dates you tried to contact them and let them know they've ignored your inquiries, and they'll go after their wallets. Don't be surprised if the company starts responding after the CC takes your money back from them and claims "We'll ship it right away, there was some problem with our system!", but don't fall for the trap and give them more time.