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2011 (10) TMI 67 - CESTAT, NEW DELHICenvat credit - general industrial waste - Revenue contended that credit was not pertaining to cenvatable capital goods on which cenvat credit appeared to be taken because they failed to produce any substantial documents/records, that may be in support of the contention of the appellant - documents have not been considered by the lower appellate authority and are required to be considered for the purpose of determining whether assessees are liable to pay the duty - set aside the impugned order - held that Fresh order shall be passed after extending a reasonable opportunity of hearing to the appellants - appeal is thus allowed by way of remand
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