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2013 (8) TMI 424 - AT - Central ExciseWrong availment of Cenvat Credit on input - Cenvat Credit denied and demanded from the appellant by invoking proviso to Section 11A(1) of the Central Excise Act, 1944 (the Act) on the ground that the first appellant had not received the inputs but has taken the credit of the same during the period from April 2004 to October 2007 - Held that:- By denying cross-examination and re-examination of the evidence with regard to the transportation, these submissions have escaped consideration totally - Further, in case where only NOC had been issued by RTO as submitted, it cannot be said that the vehicle may not have been used. In such a case, evidence available to the department becomes only submission of the owner without any documentary evidence - There was a need for consideration as to whether cross-examination of the owners of the vehicles was required in the context of the facts and circumstances in respect of the each vehicle. Further, since the issue relating to SOL is based on data of logbook and statement of Managing Director of the appellant-company, there was a need for consideration of request for cross-examination - On the whole, the request for cross-examination has not been dealt with adequately - Matter is remanded to the original adjudicating authority for fresh consideration of the whole case.
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