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2015 (10) TMI 1238 - AT - Central ExciseDenial of CENVAT Credit - Credit documents - Held that:- It is the case of the appellant that the corrected copies of the cenvat documents were produced before the lower authorities. However, on perusal of case records, it is observed that no such mention is made in the findings of the orders passed by the lower authorities. However, the claim of the appellant that corrected documents were produced by the appellant before the lower authority which makes credit admissible as per proviso to Rule 9(2) of the cenvat Credit Rules 2004. This aspect can only by verified by the Adjudicating Authority whether discrepancies noticed initially were rectified or not as per Proviso to Rule 9(2) of the Cenvat credit Rules. The matter is, therefore, required to be decided by the Adjudicating Authority in remand proceedings. Appeal filed by the appellant is allowed by way of remand to the Adjudicating Authority. Needless to say that the appellant shall be given an opportunity to explain their case regarding rectification of discrepancies before deciding the appeals in denevo proceedings. - Decided in favour of assessee.
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