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    <title>2013 (11) TMI 1338 - CESTAT KOLKATA</title>
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    <description>Conflicting material on the quantum of proportionate CENVAT credit reversed on common inputs used in exempted and dutiable goods justified fresh examination. The adjudicating record was inconsistent with the jurisdictional Superintendent&#039;s report obtained through RTI, which appeared to the reversal for part of the period and did not support the demand as confirmed. In view of this uncertainty, the appellate forum remitted the matter to the Commissioner for reconsideration of all issues afresh, with both sides permitted to rely on the report and the appellant to be heard.</description>
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      <description>Conflicting material on the quantum of proportionate CENVAT credit reversed on common inputs used in exempted and dutiable goods justified fresh examination. The adjudicating record was inconsistent with the jurisdictional Superintendent&#039;s report obtained through RTI, which appeared to the reversal for part of the period and did not support the demand as confirmed. In view of this uncertainty, the appellate forum remitted the matter to the Commissioner for reconsideration of all issues afresh, with both sides permitted to rely on the report and the appellant to be heard.</description>
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