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2019 (1) TMI 1660 - CESTAT MUMBAICENVAT Credit - inputs/capital goods/input services - rejection on the ground that the requirement of the statute has not been complied with by the appellant - HELD THAT:- The appellant has given justification for availment of CENVAT Credit on inputs, input services and the capital goods. However, on perusal of findings recorded in the impugned order, it is found that the learned Commissioner (Appeals) has upheld the adjudication order solely on the ground that the disputed input and input services are falling under the exclusion clause provided in the definition. Since the submissions made by the appellant in the reply to the show-cause notice and the appeal filed before the Commissioner (Appeals) has not been properly considered, the matter should be remanded to the original authority for fresh fact finding with regard to the submission made by the appellant - appeal allowed by way of remand.
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