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2017 (9) TMI 1312 - AT - Central ExciseCENVAT credit - job-worked material - Rule 3(1) of the Central Excise Rules - Held that: - the adjudicating authority has discussed the statement of the appellant, case laws. But, it has not discussed the facts of the case as based on the records of the transaction under the provisions of erstwhile Central Excise Rules and present Central Excise Rules, as contended by the appellant - it is required to examine the facts of the case on the basis of the records and thereafter the applicability of law and case law could be decided - appeal allowed by way of remand.
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