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2024 (1) TMI 516 - CESTAT CHENNAIDenial of CENVAT Credit - Excise Duty paid on the de-bonded inputs / raw materials and the duty paid on the capital goods - HELD THAT:- The Order-in-Original is very silent on all the documents claimed to have been furnished by the appellant. There is also no denial insofar as the merger of M/s. SGM with the appellant is concerned, nor is there any denial as to the availability of unutilized CENVAT Credit with M/s. SGM that came to be transferred to the appellant. The matter, however, required verification of records per se and nothing beyond that; if the records support the claims of the appellant, then there is nothing to be done. Though much water has flown, in the interests of justice, the matter requires re-adjudication since what is required is the verification of the documents vis-à-vis the claim of the appellant, which can only be done by the original authority - The appeal is allowed by way of remand.
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