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2017 (1) TMI 796 - AT - Central Excise100% EOU - Refund claim - denial on the ground that the credit was held to be availed in contravention of Rule 6(1) read with 6(4) of CCR, 2004 - Held that: - due to non appearance by the appellant before the Court below, the issue has not been examined with respect to the availability of Cenvat credit in terms of rule 6(6) of the Cenvat Credit Rules, 2004. Accordingly, in interest of Justice we remand the matter to the adjudicating authority, who shall examine the issue as regards both availability and impediment to avail Cenvat credit with respect to the provisions of Cenvat Credit Rules, particularly Rule 6(6) of the Cenvat Credit Rules - appeal allowed by way of remand.
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