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2016 (10) TMI 952 - AT - Central ExciseDenial of CENVAT credit - demand of duty along with interest and penalty - Stainless Steel Pipes - entries in RG-1 register - Held that: - The appellant has brought in duty paid pipes and availed the Cenvat credit of the duty paid thereon. However, they appeared to have made a procedural mistake in making entry directly in RG-1 instead of making entry in RG-23 Pt. I. From the elaborate reconciliation chart produced by the appellant of which some sample entries have been verified by me, it is seen that the pipes imported are subjected to further processes such as drawing, annealing, heat treatment etc. the resultant pipes of different dimensions have also been cleared on payment of duty. It also prima facie appears that keeping in view the value addition at the hands of the appellant, the duty paid at this stage of the finished product is likely to have been more than the duty for which credit was taken. But to come to a definite conclusion, it would be necessary to go through in detail the reconciliation chart prepared elaborately by the appellant which indicates disposal of inputs bill of entrywise. For the purposes of carrying out the detailed verifications, I remand the case back to the original Adjudicating Authority. The appellant is directed to render all necessary help and explanation to enable smooth verification of the same. The original Adjudicating Authority will pass orders denovo after considering the claim of the appellant. The appeal is disposed of by way of remand.
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