Modvat credit verification dispute remanded for fresh adjudication after Customs entry authenticity checks and hearing opportunity.

Modvat credit availment based on the impugned entries required fresh examination because the authenticity of the Customs entries and related documentation had to be verified. The matter was remanded for fresh adjudication, with directions to obtain verification from the concerned Customs authorities and to give the assessee a reasonable opportunity of hearing.

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Issues: Whether the dispute regarding availment of Modvat credit on the basis of the impugned entries required fresh examination for verifying the authenticity of the Customs entries and related documentation.

Outcome: The matter was sent back for fresh adjudication after verification from the concerned Customs authorities and after giving the assessee a reasonable opportunity of hearing.

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