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2017 (10) TMI 1180 - CESTAT AHMEDABADCENVAT credit - returned/rejected finished goods - Rule 16(1) of Central Excise Rules, 2002 - Held that: - the relevant documents/invoices for the relevant period were seized by the authorities and there is no evidence that it were returned to the Appellant. Thus, it is clear that these documents are still with the Department. In these circumstances and in the interest of justice, the matters are remanded to the ld. Commissioner (Appeals), to decide the said issue of eligibility of credit of ₹ 26,08,48/- availed on returned/rejected goods afresh - appeal allowed by way of remand.
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