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2019 (4) TMI 168 - CESTAT CHENNAICENVAT Credit - Valuation - removal of inputs as such - Windshieldd - Rule 8 of Central Excise Valuation Rules, 2000 - Held that:- The fact of the appellant having manufactured the goods for SGSIL under Notification No. 214/86 was evidently not brought to the knowledge of the adjudicating authority at any stage, at the same time, these facts had been informed by the appellant to the jurisdictional central excise officers earlier to the adjudication. In the circumstances, there is a case for remanding the matter so as to give the appellant one more opportunity to explain the matter before the adjudicating authority - appeal allowed by way of remand.
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