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2017 (10) TMI 656 - HC - Central ExciseCENVAT credit - base oil - it was alleged that the appellant had availed of cenvat credit on duty of full quantity of base oil as shown in the invoice/bill but the scrutiny of documents shows that in fact the appellant has received base oil of a shorter quantity - the contention of the learned counsel for the appellant before this Court was that the submissions have not been correctly recorded by the Appellate Tribunal. If that be so, the appellant had a remedy available. Held that: - The law is very well settled. If the case of the appellant was that either the submissions have not been correctly recorded or that some of the submissions actually made before the Appellate Tribunal were not recorded and not dealt with, the remedy available for the appellant was before the Appellate Tribunal. Only on the basis of the letter addressed by the Cen Ex Services, the Consultants appointed by the appellant, we cannot accept the contention that what is recorded in paragraph 2 of the Judgment is not correct. Before the Appellate Tribunal, the appellant never relied upon the letter addressed by the Cen Ex Services - Also, the said letter specifically refers to the mineral oil. If the appellant wanted to rely upon the said letter, it was for the appellant to produce the said letter before the Appellate Tribunal and satisfy the Tribunal that the lubricating base oil is also a mineral oil. The question of fact whether the lubricating base oil is mineral oil or not cannot be adjudicated upon in this appeal for the first time. Appeal dismissed - decided against appellant.
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