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2014 (10) TMI 187 - AT - Central ExciseDenial of CENVAT Credit - Non production of relevant documents - Held that:- G-23A part-I & part-II records were maintained during the relevant period by the Appellant. However, we agree with the Ld.A.R. for the Revenue that these aspects needs scrutiny by the adjudicating authority before taking a call on the admissibility of CENVAT Credit to the Appellant during the said period. Accordingly, after setting aside the impugned order we remit the case to the Ld.Commissioner for deciding the issue afresh taking into consideration the evidences produced before this Tribunal and also evidences that would be produced by the Appellants in support of their claim that they have correctly availed CENVAT Credit by maintaining proper accounts during the period in dispute. - Decided in favour of assessee.
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