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2016 (12) TMI 1216 - AT - Central ExciseCENVAT credit - denial on the ground that cenvat credit taking documents were in the name of headquarter of the appellant - whether services for which credit is taken are used in Hooghly unit? - Held that: - Ld. Consultant has countered to the submissions made by the Ld. AR and argued that reconciliation of services being used in the appellant's Hooghly unit can be even done now. It was his case that it should be possible to demonstrate before the Adjudicating Authority that service credit taken is only with respect to services utilized in appellant’s Hooghly unit. In the interest of justice the matter is required to be remanded back to the Adjudicating Authority - appeal allowed by way of remand.
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