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2017 (11) TMI 1457 - AT - Central ExciseCENVAT credit - service of renting of immovable property received in respect of the premises of their job worker - denial on the ground that during said period M/s. Rupal Drugs Ltd. were manufacturing for themselves and therefore cenvat credit cannot be allowed - Held that: - appellants have claimed that during 2007-08 and 2008-09 M/s. Rupal Drugs Ltd. was doing their job work and not involved in manufacturing activity of their own. In support of same, he has produced the ER-1 return of the said period which he claimed to have produced before the lower authorities who did not notice on the same, but instead relied on the letter dated 17.02.2010 which was not related to M/s. Rupal Drugs Ltd. - there is contradiction in the impugned order - matter is remanded to the Commissioner (Appeals) to resolve the difference between the letter dated 17.02.2010 relied by him and the ER-1 submitted by the appellants - appeal allowed by way of remand.
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