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2017 (6) TMI 571 - AT - Central ExciseCENVAT credit - input services - manufacture of Made-up Textile articles - benefit of N/N. 30/2004-CE - Held that: - No doubt, the Dept., in communicating its decision recorded that the appellant would not be eligible to avail credit in view of the Rule 6(i) of CCR, 2004, but there has no elaborate narration/discussion of the facts of the case and its implication on the eligibility of the benefit of CENVAT Credit on the Input Services - it is necessary to remand the matter to the Adjudicating Authority to decide the case afresh after discussing the facts of the case - appeal allowed by way of remand.
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