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2011 (4) TMI 149 - CESTAT, CHENNAICenvat credit - loss of original copies -The assessees have raised the plea before the Tribunal that they were not in a position to submit the original as they had been lost/misplaced by the job worker. However, this plea was not raised before the lower appellate authority in the appeal against the order of the adjudicating authority who had denied credit also on the ground of non-availability of evidence of receipt of inputs and use thereof in the factory for manufacture of final products - The appeal is thus allowed by remand for fesh decision
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