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2016 (6) TMI 545 - AT - Central ExciseCenvat Credit - sending inputs for job work - availing Cenvat credit on nylon granules which are inputs for manufacture of bobbins - whether the goods sent to the job worker had been returned after process. The same could have been cross verified for a finding on fact with production records etc. Held that:- Appellant in the first round of litigation itself, submitted the full production details of bobbins and their further use in their manufacture. Originally, the recovery of Cenvat credit was mainly sought to be made on the ground of not following proper procedure for sending the goods for process by job workers. This issue has already been discussed and requires no further reiteration that there is no general rule about the point whether procedural lapse, if any, could contribute to denial of a substantial benefit. In the present case when the matter was remanded for a third time adjudication, it is expected on the part of the Original Authority to conduct a cross verification of other material evidence like usage of bobbins by the appellant, documents, if any, available at the job workers side to corroborate the job work and return of goods etc. A one line finding to the effect that party failed to produce record hence he is denying Cenvat credit is not legally sustainable. All the records available in the factory premises have been resumed by the visiting officers. Further, it is the Department which is making allegation of non-receipt of job worked goods back to the appellant, necessarily certain more verification is required to support such assertion. As the lower Authorities did not adhere to the remand direction by the Tribunal to the full extent which is basically to find out the correct facts of the case. Any further remand will not serve any purpose. As such the original order as upheld by the impugned order is not sustainable. Therefore, the impugned order is set aside. - Decided in favour of appellant
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