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2010 (8) TMI 919 - AT - Central ExciseCENVAT credit - fictitious invoices - Held that: - Merely recording that the lower authority has decided the matter on particular points does not amount to application of mind by the Appellate Authority. Having said that the lower authority has decided the matter on the basis of certain materials, it was necessary for the Lower Appellate Authority to ascertain by analysing those materials as to whether the findings arrived at by the lower authority were borne out from the records or not - the matter is remanded to the Commissioner (Appeals) - appeal allowed by way of remand.
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