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2017 (6) TMI 965 - AT - Central ExciseValidity of SCN in terms of Section 11A(1)(b) - duty alongwith interest was paid before issuance of SCN - wrong availment of CENVAT credit - Held that: - in reply to the SCN, the appellant filed a detailed reply clearly stating that the appellants are entitled to CENVAT credit on plastic crates and they are also entitled to credit on Security Services as well as Contract Labour Services but there is no finding by the original authority as well as by the appellate authority on the claim of the appellant - Both the authorities have not gone into the merits of the claim of the appellant since the appellants have reversed the cenvat credit along with interest before the issue of SCN. Further both the authorities have not considered the amendment in Rule 15(2) which was brought on 27.02.2010 - this case needs to be remanded back to the original authority with a direction to consider the claim of the appellant - appeal allowed by way of remand.
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