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2018 (8) TMI 606 - AT - Central ExciseCENVAT Credit - Since the appellant availed CENVAT credit of CVD paid on the scrap items on the strength of the Bill of Entry, without actual receipt of the said goods for manufacture of final products, the Department proceeded against the appellant for denial of the CENVAT benefit - Held that:- It is manifest from the available records that the Commissioner (Appeals) has not properly considered the submissions made before him by the appellants. The matter should be remanded to the original authority for consideration of the submissions to be made by the appellants regarding its claim in support of receipt of the duty paid scrap material in its factory premises - appeal allowed by way of remand.
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