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2018 (1) TMI 294 - AT - Central ExciseCENVAT credit - duty paying documents - documents self created by the respondent or otherwise - Held that: - the department has not disputed receipt of quantity of returned finished goods, and it’s accounting for the quantity in a separate part of Daily Stock account Register - the adjudicating authorities findings regarding non-returning of original invoices in case of return of goods and cenvat credit availed is irregular, is not correct - the First Appellate Authority has taken plausible view on the issue within the framework of the provisions of Rule 9 of the CCR, 2004 and Rule 16 of CER, 2002. Appeal dismissed - decided against Revenue.
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