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2018 (5) TMI 922 - CESTAT HYDERABADCENVAT credit - denial on the ground that the duty paying documents were not produced - Held that: - the demands of ineligible credit raised in the show-cause noticed is based upon the returns filed by the appellant - appellant should be given an opportunity to justify that they are eligible to avail CENVAT credit of ₹ 1,67,376/- and ₹ 1,92,614/- based upon various records maintained by them. Since this needs factual verification, the matters are remanded back to the adjudicating authority to reconsider the issue - appeal allowed by way of remand.
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