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2016 (11) TMI 184 - AT - Central ExciseCenvat Credit - 100% EOU - Rule 3(7)(a) of Cenvat Credit Rules 2004 - Held that: - I find that the dispute to be redressed is the eligibility of Cenvat Credit amount of ₹ 4,05,206/- and ₹ 1,82,136/-. The appellant's claim is that the said demand is on account of wrong calculation and application wrong rate of duty. The Ld Commissioner (Appeal) in the impugned order has observed that the said issue has not been raised before the Adjudicating Authority, hence, in absence of verification of the facts, the claims cannot be considered. In the interest of justice, I am of the view that the matter needs to be remanded to the Adjudicating Authority to examine the said claim of the appellant. Needless to mention a reasonable opportunity of hearing be granted to the appellant. Consequently, the impugned Order is set aside to the said extent and the Appeal is remanded to the Adjudicating Authority for consideration of eligibility of Cenvat Credit amount of ₹ 4,05,206/- and ₹ 1,82,136/- - matter remanded - appeal disposed off.
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