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2017 (7) TMI 1143 - AT - Central ExciseCENVAT credit - certain steel products as capital goods - welding electrodes - principles of natural justice denied - Held that:- The lower authority have not given consideration to the alteration in the eligibility for entitlement for CENVAT credit of capital goods with effect from July 2009 in relation to the particular claim to the appellant. This requires a re-examination to facilitate which, the impugned order is set aside and the matter referred back to the original authority for a re-determination - appeal allowed by way of remand.
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