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    <title>2017 (5) TMI 1443 - CESTAT KOLKATA</title>
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    <description>Denial of CENVAT credit on capital goods required fresh verification where the assessee claimed excess credit reversal, disputed non-receipt of some goods, and asserted that the remaining items were used as accessories to the paper machine. The existing adjudication had not examined the factual assertions or supporting evidence, including the Chartered Engineer&#039;s certificate. The matter was therefore remanded for reconsideration by the adjudicating authority after review of the records and evidence.</description>
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      <description>Denial of CENVAT credit on capital goods required fresh verification where the assessee claimed excess credit reversal, disputed non-receipt of some goods, and asserted that the remaining items were used as accessories to the paper machine. The existing adjudication had not examined the factual assertions or supporting evidence, including the Chartered Engineer&#039;s certificate. The matter was therefore remanded for reconsideration by the adjudicating authority after review of the records and evidence.</description>
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