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2017 (6) TMI 159 - AT - Central ExciseCENVAT credit - appellant had taken the credit of duty paid on the goods received from their Durgapur unit and subsequently cleared the same after value addition on payment of Central Excise duty, which is well within the provisions of Rule 16 of the CER, 2002 - case of the appellant is that when the duty has been paid on the clearance of the goods, there should not be any difficulty and dispute in respect of availment and admissibility of credit - Held that: - there is a contradiction between the contention of the appellant and the finding of the Adjudicating Authority - the case may be decided without going into the case laws as cited by the ld.Counsel and only on the basis as to whether the appellant had undertaken the process as claimed by the ld.Counsel. So, it is appropriate that the appellant should be given an opportunity to establish the process in any manner before the Adjudicating Authority in the interest of justice - appeal allowed by way of remand.
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