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2017 (12) TMI 1018 - AT - Central ExciseCENVAT credit - rejected goods - Rule 16(2) of the CER, 2002 - Held that: - appellants are still ready to produce those invoices which can correlate the receipt and clearance of rejected goods. Since these documents were not considered by the Learned Commissioner (A) by observing that they are not on the paper book of the appeal, this case needs to be remanded back to the original authority to pass a de novo order after considering all the evidences which the appellant may produce in their favor to prove their claim - appeal allowed by way of remand.
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