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    <title>2023 (12) TMI 845 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for further verification. The appeal was allowed by way of remand, focusing on the need to verify the distribution of CENVAT Credit by the Head Office and the reconciliation statement submitted by the appellant. The Tribunal emphasized the necessity to address the appellant&#039;s contentions regarding the jurisdiction of the Show Cause Notice and the alleged wrongful availing of CENVAT Credit.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the adjudicating authority for further verification. The appeal was allowed by way of remand, focusing on the need to verify the distribution of CENVAT Credit by the Head Office and the reconciliation statement submitted by the appellant. The Tribunal emphasized the necessity to address the appellant&#039;s contentions regarding the jurisdiction of the Show Cause Notice and the alleged wrongful availing of CENVAT Credit.</description>
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