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2017 (9) TMI 347 - AT - Central ExciseNon-payment of excise duty - CENVAT credit - case of Revenue is that the cenvat credit cannot be allowed as the appellant have not periodical filed returns - Held that: - appellant have produced all the documents before the adjudicating authority such as purchase, invoices etc. In such a situation, the adjudicating authority after verifying the documents should have allowed the cenvat credit which could have been adjusted against the duty demand of the relevant period - the adjudicating authority directed to conduct a proper verification of the cenvat documents and if it is found correct the same should be adjusted against the demand of duty as a consequence the appellant will not be required to pay the duty equal to cenvat credit from cash/PLA - appeal allowed by way of remand.
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