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2016 (10) TMI 1121 - CESTAT KOLKATAMODVAT/CENVAT credit - irregular availment - cross utilization of MODVAT against duty paid invoices - Held that: - The finding in the impugned order the credit of ₹ 88,182/- is purported on the basis of invalid document appears to be unfounded. There is no dispute against procurement of materials against duty paying invoice No.21538 dated 28.04.1996 which needs to be verified as a valid document. Matter is remanded to the adjudicating authority for verification of the records and to pass order in accordance with law - appeal allowed by way of remand.
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