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2017 (2) TMI 145 - CESTAT MUMBAICENVAT credit - Rule 3 (5) of CCR - supplier initially received the duty paid inputs and taken the credit and subsequently supply the same to the appellant and duty was debited in the RG 23 Part II register - denial on the ground that entry was not recorded in RG 23 Register of the supplier - Held that: - no evidence was produced by the appellant to the effect that the same input was received by the supplier and credit was availed thereof and in their RG 23 Part II register. Without this evidence it is difficult to accept that the removal of input by the supplier is u/r 3(5) of CCR - Ld. Counsel in his argument submitted that appellant will approach the supplier and try to get the proof of taking the credit and receipt of the input by the supplier. In the interest of justice one opportunity can be given to the appellant to submit the documents as discussed above to prove that input supplied by the supplier and duty passed thereon is against input initially received by them and credit thereof was taken - appeal allowed by way of remand.
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