TMI Blog2014 (10) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... s scrutiny by the adjudicating authority before taking a call on the admissibility of CENVAT Credit to the Appellant during the said period. Accordingly, after setting aside the impugned order we remit the case to the Ld.Commissioner for deciding the issue afresh taking into consideration the evidences produced before this Tribunal and also evidences that would be produced by the Appellants in sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicant submits that during the period 18th August 2008 to March, 2009 they have availed CENVAT Credit on various inputs and utilized the same in discharging their duty liability on clearance of excisable goods manufactured. He submits that the Ld.Commissioner has denied them the CENVAT Credit solely on the ground that proper records were not maintained as they failed to produce the same. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any CENVAT records namely RG-23A part-I and part-II so as to establish that they have correctly availed and utilized CENVAT Credit from 18.08.2008 onwards. He also fairly accepts that on the direction of this Bench to produce the records seized by DGCEI, the relevant CENVAT Credit Register had been forwarded by DGCEI vide their letter dated 19.02.2014. He submits that he has no objection in reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revenue brought to our notice that the demand has been confirmed mainly on the ground that the relevant documents were not produced by the Appellant before the adjudicating authority to substantiate their claim that CENVAT Credit on inputs had been correctly availed during the disputed periods. From the records called for by this Bench, prima facie we find that RG-23A part-I part-II record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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