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2017 (2) TMI 972 - CESTAT CHANDIGARHReversal of CENVAT credit - Rule 6(6) of CCR, 1944 - demand on the ground that the appellant has cleared goods without payment of duty to DMRC utilizing the common inputs which are used for both dutiable as well as exempted goods - Held that: - duty exemption certificates which are crucial for deciding the matter have not been examined by the Adjudicating Authority as well as the first Appellate Authority, the matter is remanded back to the Adjudicating Authority for examination of these returns and certificates to decide the appellant’s claim - appeal allowed by way of remand.
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