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2017 (5) TMI 1290 - CESTAT ALLAHABADCENVAT credit - Held that: - Commissioner should have considered the value forwarded by the appellant in the statutory records particularly when statutory records were not challenged by Revenue and further there is no law which prohibits the availment of Cenvat credit - matter remanded back to the Original Authority with direction that for the period from April, 2009 to November, 2009 value of clearances reflected in ER-1 returns should be taken into consideration for duty demandable and for the period for which duty is to be recovered from the appellant Cenvat credit on capital goods and inputs should be allowed - appeal allowed by way of remand.
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