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2018 (7) TMI 413 - AT - Central ExciseReversal of CENVAT Credit - inputs removed as such - reversal of lesser amount than that of the actual amount availed on the inputs - Held that:- he Commissioner (Appeals) had given details of Purchase and Sale of the inputs during the relevant period. The Commissioner (Appeals) had merely proceeded on the basis of the statements/documents filed by the assessee and no verification was conducted - the case should be remanded to the Adjudicating Authority for the purpose of verification - appeal allowed by way of remand.
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