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2019 (11) TMI 1047 - AT - Central ExciseCENVAT Credit - adjustment of duty paid on such returned goods against their liability - HELD THAT:- In the impugned order the Commissioner (A) has not appreciated the facts properly and has not considered the factum of return of the goods and taking back the credit by the appellant - Since the impugned order is not clear and has not considered the material facts, therefore, in the interest of justice, the case remanded back to the original authority with a direction to the original authority to determine whether the appellant is entitled to the CENVAT credit of ₹ 17,02,316/- as claimed by the appellant under Rule 16 of the Central Excise Rules, 2002. Appeal allowed by way of remand.
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