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2018 (5) TMI 666 - AT - Central ExciseCENVAT credit - wrongly availed CENVAT credit - interest - penalty - Held that: - Since this material fact whether the appellant has availed as well as utilized the inadmissible credit during the period November 2008 to October 2009 is disputed, therefore, it is necessary for me to remand this case to the original authority to verify and quantify the inadmissible credit whether utilized by the appellant during the period November 2008 to October 2009 and thereafter, pass de novo order deciding the quantum of penalty to be imposed on the appellant for utilizing the inadmissible credit - appeal allowed by way of remand.
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