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2017 (9) TMI 153 - HC - Central ExciseCENVAT credit - duty paying documents - Rule 9 of the CCR, 2004 - Held that: - No material has been placed before us to indicate that the original invoices or the copies thereafter were placed on record before the Assessing Officer - the CESTAT is justified in remanding the matter with regard to the admissibility of the Cenvat Credit to the assessee to be reconsidered and decided by the Assessing Officer on the verification of the documents. Penalty u/r 15(2) of the Rules read with Section 11-AC of the Central Excise Act, 1944 - Held that: - the CESTAT has manifestly erred in setting aside the order of penalty which infact ought to have been left open for decision of the adjudicating authority while deciding the issue of CENVAT credit. Appeal allowed - decided partly in favor of Revenue.
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