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2011 (4) TMI 1070 - AT - Central ExciseCenvat credit – penalty - appellant imported two bottle decorating machines and availed CENVAT credit, subsequently, the appellant exported the machines - Commissioner (Appeals) in the impugned order has come to the conclusion that the machines were not used, appellant submitted production reports, machine wise production which show the machines were put to use about 13 months – Held that:- once the appellant submitted production report and other evidence it was necessary for the lower authority to verify the same and record his observation, matter remanded to the adjudicating authority
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