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2018 (3) TMI 328 - AT - Central ExciseCENVAT credit - own duty paid goods returned from the customer due to rejection - Rule 57I of erstwhile Central Excise Rules, 1944 - whether the modvat credit is admissible on the finished goods itself when it is returned for reconditioned/repaired? - Held that: - This issue was decided by the adjudicating authority on different aspect which was not raised in the show cause notice also it is not flowing from the order-in-original, therefore the impugned order is not sustainable - the matter is remanded back to the adjudicating authority to decide the case on merit and only on the issue raised in the SCN after affording an opportunity of personal hearing to the appellant - appeal allowed by way of remand.
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