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2010 (5) TMI 407 - DELHI HIGH COURTCenvat credit - adjustment of the CENVAT credit, which it had reversed on the raw material, against the duty liability as settled by the Settlement Commission - credit was not permissible on inputs, which were used in the manufacture of “exempted” goods - invoice-wise details were placed before the Settlement Commission along with the said letter (as Annexure-1) which was filed subsequent to the hearing – Held that: - observation of the Settlement Commission that no evidence or precise data had been produced proving the exact amount of duty paid on the inputs gives an impression as if the petitioner had not filed any information at all - Settlement Commission is directed to examine this aspect of the matter only and pass an appropriate order. The re-examination by the Settlement Commission will be limited to this aspect of the matter based on the documents which were filed prior to the date of final hearing given by the commission - petition stands disposed of.
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