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2019 (8) TMI 203 - AT - Central ExciseCENVAT Credit - job-work - short receipt of goods supplied for job work - Rule 4 (5) (a) of the Cenvat Credit Rules, 2004 - duty was demanded under Section 11A of Central Excise Act, 1944. Ld. Commissioner (Appeals) though held that the demand was wrongly confirmed under section 11A, however, he has upheld the demand invoking Rule 4 (5) (a) - HELD THAT:- We find that firstly it is not revealed from the entire case that whether the SCN has demanded duty treating the goods as input as such short received or, waste and scrap or finished goods, short receipt, therefore unless until the fact is clear, it cannot be decided that whether the demand is correctly liable under Rule 4(5) (a) or section 11A. The matter needs to be remitted back to adjudicating authority for deciding afresh that on which goods duty is liable on the short receipt, whether it is finished goods, waste and scrap or input as such - appeal allowed by way of remand.
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