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2015 (10) TMI 289 - AT - Central ExciseRecovery of CENVAT Credit - Trading of goods - Held that:- On the major portion of the demand the Ld. Commissioner has proceeded on the premise that the appellant are engaged in trading of the goods and they have wrongly availed CENVAT Credit on input services used in carrying out the trading activities. The claim of the appellant on the other hand is that the softwares down loaded from the overseas supplier have been used in or in relation to the manufacture of the dutiable goods. - in the interest of justice, it is prudent to remit the case to the Ld. Commissioner to decide the issue afresh taking into consideration all evidences and the issues raised by the appellant in their reply to the show cause notice. credit. Consequently, the impugned order is set aside and the matter is remitted to the Ld. Commissioner for deciding the issue afresh on merit. - Decided in favour of assessee.
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