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2018 (7) TMI 610 - AT - Central ExciseCENVAT Credit - capital goods sent to job-worker premises not brought back - Held that:- The appellants after shifting the capital goods to their job worker in 2005 has issued a returnable delivery challan with central excise invoice and also paid duty. Thereafter in 2011, though invoices were issued showing that the capital goods were turned to the appellant’s factory, they have not been actually returned - The only explanation given by the appellant is that the documents evidencing that the goods have been returned is not traceable. Such a flimsy explanation is not acceptable. Demand upheld - appeal dismissed - decided against appellant.
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