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2018 (8) TMI 1083 - AT - Central ExciseLevy of Excise duty - Waste and scrap - whether on the waste and scrap cleared by the appellant, arising out of capital goods, on which credit is availed or otherwise and whether, it is liable for excise duty in terms of Rule 3 (5) of Cenvat Credit Rules? - Held that:- The appellant has not produced documentary evidence to establish the various facts before the original Adjudicating Authority. However, the documents were submitted before the Commissioner (Appeal) and the Commissioner (Appeal) has not considered the same in its right perspective - matter requires reconsideration. Appeal allowed by way of remand.
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