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2017 (12) TMI 896 - AT - Central ExciseCENVAT credit - Removal of goods - It is the allegation of the department that the appellant after receipt of the said goods from the buyer, removed the same as such and accordingly, the appellant was liable to reverse the equivalent amount of Cenvat credit taken by it at the time of receipt of the finished goods from the buyers - Held that: - Since the onus lies on the appellant to show that the finished goods received from the buyers were in fact subjected to certain processes carried out in its factory, I am of the view that the plea raised by the appellant that goods were removed as such, cannot be accepted. Considering the submission of the ld. Advocate that the appellant is in possession of adequate material to demonstrate that the goods received from the buyer were further processed in its factory and thereafter, were sold to the buyers, the matter can be remanded to the original authority for verification of the documents to be produced by the appellant - appeal allowed by way of remand.
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