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2016 (11) TMI 1340 - CESTAT CHANDIGARHDemand - inputs not received by appellant, hence not eligible for CENVAT credit - Held that: - I am of the considered view that the adjudicating authority is required to examine the newspaper report before denial of credit to the appellant. If there is any truth in the newspaper report, the same may be considered as evidence produced by the appellant for receipt of the inputs. Both sides are real liberty to produce the evidence in their favour to reach to real conclusion whether the appellant has received inputs or not. Thereafter, the adjudicating authority shall decide the issue whether the credit be denied in such circumstances or not - The impugned order is set-aside and the matters are remarked back to the adjudicating authority. The adjudicating authority is directed to examine the evidence produced by the appellant and to examine if any further evidence produced by any of the side within 30 days of receipt of this order and thereafter the adjudicating authority shall examine those evidences and pass appropriate within 60 days.
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