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2016 (12) TMI 1618 - CESTAT KOLKATACENVAT credit - duty paid returned goods - it has been alleged in the SCN that the appellant failed to submit any documentary evidence of receipt and use of the returned goods in their factory and clearance of the resultant goods there from - Held that: - there is no requirement of maintenance of separate records for availing credit of the duty paid on the returned goods - Both the authorities below had not examined the documents placed by the appellant - remanded to the Adjudicating Authority to decide afresh after considering the documents and case laws - appeal allowed by way of remand.
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