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2017 (10) TMI 437 - AT - Central ExciseCENVAT credit - disputed goods were used for manufacture of the capital goods and repair and maintenance of the capital goods - other items were purely used as structural items - present matter is a remand to adjudicating authority - Held that: - the adjudicating authority has not specifically referred to the observations made in the report dated 24.01.2014 that substantial quality of the disputed goods were used for manufacture of capital goods and for repair of capital goods within the factory; and that wherever the disputed goods were used for the purpose, other than of manufacture and repair, the appellant had not availed any Cenvat credit. However, in the remand proceedings also, the adjudicating authority has not dealt with the issue, for which, the matter was specifically remanded to him. The verification report dated 24.01.2014 cannot be discarded at this juncture, inasmuch as the ld. Adjudicating Authority has not specifically addressed the issue and has not based his findings on any additional documents/ records in this context - credit allowed - decided in favor of appellant.
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