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2017 (5) TMI 332 - CESTAT MUMBAICENVAT credit - job-work - whether the job work goods on which the Cenvat credit was availed by the appellant was returned back from the job worker or otherwise? - Held that: - merely on the basis that the green copy of the challan was not available it cannot be conclusively held that the job work goods have not been returned, when the goods are sent for job work, for the entire transaction of the job work, there are various stages of sending of the job work goods to the job worker, return of the goods from job workers, the payment of job work charges, the recording of the said transaction in the books of accounts of the appellant, after job work, removal of goods on payment of duty by the principal etc. - there can be so many other evidences by which it can be established about the issue of goods for job work and return thereof and subsequent use in the manufacture of final products and clearances of final products on payment of duty. However, all these aspects have not been properly verified by both the authorities below - matter remanded for reconsideration - appeal allowed by way of remand.
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