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2019 (6) TMI 165 - HC - Central ExciseCENVAT Credit - inputs - denial of credit on the ground that they were unable to prove any manufacturing activity - HELD THAT:- When two lower adjudicating authorities had come to a finding on facts that the respondent assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding. We feel that more reasons were required to be advanced by the Tribunal to reverse the said findings of the adjudicating authorities. This itself gives rise to a substantial question of law. Matter remanded back to the Tribunal to decide the case afresh after hearing the parties and by a reasoned order within six months from the date of communication of this order.
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