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2018 (2) TMI 805

CENVAT credit - rejection on the ground that the appellant had raised debit notes towards rejection of inputs upon the supplier of inputs - Held that: - the Appellant has disputed the demand on various reasons which cannot be gone into detail at this stage as the same requires the verification of records of the Appellant - the Appellant should be extended an opportunity to produce the relevant records which they wish to rely in their support - appeal allowed by way of remand. - E/86396/2014-SM[B .....

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has been wrongly confirmed on the ground that the Appellant has failed to prove that the other quality material was used whereas the said debit note was raised for inferior quality of goods. In case of demand of ₹ 3,41,774/- the goods were used and were line rejection and the demand has been made that the Appellant has not established any nexus between the receipt, rejections online, disposal of scrap so generated on payment of duty whereas the Appellate authority did not appreciate the f .....

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nd credit notes were passed on the same day hence appears to be suspicious. The order passed with such remarks is without merits. That the order has also been based on debit notes without recognizing the fact that in many cases credit notes were also raised for cancelling the debit notes. It is common practice to raise debit notes for getting compliance by the suppliers and once the compliance is carried out the credit notes are issued. This aspect was not verified. That even copy of credit note .....

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ecords of the Appellant. I am therefore of the view that the Appellant should be extended an opportunity to produce the relevant records which they wish to rely in their support before the adjudicating authority who shall after giving due consideration to the same shall pass the appropriate orders. Needless to say that the adjudicating authority shall also consider the aspect of time bar and cum duty benefit if the same can be extended to the Appellant. The Appellant shall be at liberty to produ .....

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