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2017 (12) TMI 694 - AT - Central ExciseCENVAT credit - central excise duty on scrap - case of appellant is that the demand on Cenvat Credit was raised on the basis of consumption of inputs recorded in the private record whereas there were no allegations in the SCN that the inputs covered by the invoices were not received by them - Held that: - the exercise of comparing quantities of inputs recorded to have been received in RG-23 record which is prescribed under the Cenvat Credit Rules and the returns filed under sub Rule (5) of Rule 7 of Cenvat Credit Rules with the claim of the appellant of having received the inputs into their factory has not been done by the Original Authority - the Original Authority has erred in ignoring the relevant evidence produced by the appellant - matter is remitted back to the Original Authority with a direction to compare the quantities of inputs claimed to have been received with the quantities of inputs reported to have been received filed on monthly basis as required under sub Rule (5) of Rule 7 and if there is any difference then only to confirm the demand - appeal allowed by way of remand.
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