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2016 (1) TMI 1180 - AT - Central ExciseCENVAT credit - structural items treating them as capital goods - Held that: - it is seen that department has not issued any show-cause notice proposing to deny the credit taken on MS items. The appellants reversed the credit pursuant to a letter issued by Range Officer. The same was reversed under protest and thereafter they filed a refund claim. A show-cause notice was then issued proposing to reject the refund claim. It is seen that appellants did not file any reply to this show-cause notice, explaining the use of MS items. The adjudicating authority is seen to have passed the order-in-original that credit is not admissible basing on available records. In such a situation, I am of the view that it is a fit case for remand. The appellant is to be given a chance to file reply and substantiate their contention that credit has been rightly availed on the MS items - appeal allowed by way of remand.
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