Cenvat credit denial requires document verification before finalising entitlement and any surviving demand on remand.

Denial of Cenvat credit required fresh verification where the appellant asserted supporting documents for the claim. The adjudicating authority had noted that the documents relied on for credit were not produced, so the credit entitlement could not be finally decided on the existing record. The matter was therefore remanded for examination of the relevant records, determination of the admissible Cenvat credit, and recomputation of any surviving demand after such verification.

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Issues: Whether the demand confirming denial of Cenvat credit required reconsideration on verification of the supporting documents produced by the appellant.

Analysis: The adjudicating authority had recorded that the appellant had not produced the documents on the strength of which Cenvat credit was claimed. In view of that finding, the matter required fresh examination at the adjudicating stage with verification of the relevant records and determination of the admissible credit and the balance demand, if any.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for verification of documents and fresh decision on entitlement to Cenvat credit and the surviving demand.

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