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2017 (3) TMI 1094 - AT - Central ExciseCENVAT credit - denial on the ground that the assessee sold the raw material on which they had taken Cenvat credit - Held that: - there has been no defence with the appellants in case of 6,70,000 Kgs of raw material of Polyethylene granules for which invoices were issued by M/s GAIL to M/s Resham Polymers ltd., but the said goods were never physically received in the factory of appellant and the appellant, therefore, wrongly took the Cenvat credit of ₹ 41,40,880/- on this account. The appellant assessee has not given sufficient evidence that this material quantifying 6,70,000 Kgs of raw material, polyethylene granules was received by them and used for manufacture in their factory - this demand of cenvat credit of ₹ 41,40,880/- on account of non-receipt of the above raw material(6,70,000 Kgs) in their factory (out of total demand of Cenvat credit of ₹ 1,05,66,429/-) along with interest and imposition of corresponding equivalent penalty is hereby sustained. In case of remaining demand of ₹ 61,79,502/-, assessee claims that the repetition of invoices has led to duplication of demands - Held that: - the matter deserves to be remanded to the Original adjudicating authority, who shall examine the same - matter on remand. Appeal allowed by way of remand.
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