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2018 (4) TMI 464 - AT - Central ExciseCENVAT credit - goods claimed to have been procured for export - case of Revenue is that there is no manufacture as defined in section 2(f) of Central Excise Act, 1944 - Held that: - Though the original authority has rendered an elaborate analysis of the law and the reason for not accepting the contention of the noticee, the manner in which the first appellate authority has set that finding aside, leaves room for doubt about the extent of scrutiny of the rival claims that was undertaken. It is proper that the impugned order, in the absence of adequate justification, be set aside and remanded back to the first appellate authority - appeal allowed by way of remand.
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