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2017 (5) TMI 180 - CESTAT CHENNAIRefund claim of credit already reversed - irregularly availed CENVAT credit - whether removal of inputs/capital goods or for that matter inputs/capital goods which were removed from the factory by assessee, had been done on reversal of modvat credits as liable and whether in respect of other impugned goods, they had indeed been released for manufacturing process or otherwise lying unused in the factory premises for reasons of obsoleteness? Held that: - Both sides agree that the quantum of inputs and capital goods are very huge in number and consequently, the connected documents/records thereof are also voluminous. This forum definitely does not have wherewithal to examine all these documents individually and in detail to prove or disprove assertions of the assessee/Revenue. 14. It would therefore in the fitness of things that the matter is remanded back to the original authority involved in these three appeals for causing such verification afresh - It is further made clear that since refund claims are allowed in the earlier proceedings totaling to around ₹ 12 lakhs and the assessee has not pressed for the balance amount of ₹ 14,12,184/-, the second amount will also be considered as not being contested with to the demand preceding the case - appeal allowed by way of remand.
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