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2013 (11) TMI 1338 - AT - Central ExciseQuantum of CENVAT Credit to be reversed Inputs gone into the manufacture of exempted as well as dutiable goods - CA Certificated not supported by evidences - Held that - The Commissioner has rejected the Chartered Accountant s certificate being not supported by evidence whereas in the Superintendent s report the amount reversed by the appellant has been accepted and in the remarks column only an amount of Rs.7, 944.81 as interest has been stated to be due - there is an apparent contradiction between the observation of the Ld. Commissioner and the report of the Jurisdictional Superintendent submitted by the appellant - Both sides agree that the issues require re-consideration - for the period from April 2008 to December 2010 the plea of the appellant was rejected by the Ld. Commissioner on the ground that they have not followed the laid down procedure under Rule 3(A) of the CENVAT Credit Rules 2004 - Here also from the Superintendent s report whatever amount reversed for the relevant period by the appellant had been accepted and no objection was raised - this also needs scrutiny/examination by the Commissioner - it is a fit case to be remitted to the Commissioner to reconsider all the issues afresh in the light of the report of the range Superintendent referred to in the order Appeal allowed by way of remand - Decided in favour of Assessee.
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