2018 (4) TMI 832

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....dent ORDER Per. Archana Wadhwa : Brief facts of the case are that the appellants are engaged in the manufacture of Diamond Impregnated Segments & Circular Saw Blade falling under chapter heading No. 8202 of the Schedule to the Central Excise Tariff Act, 1985. During the course of checking of records by the Central Excise Officers, it was observed that the appellant availed Cenvat Credit of duty....

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....ly the credit of Rs. 4,91,716/- in 40 cases was taken on the basis of returned goods which was nothing but used and reduced to scrap lost their essential characteristics of segment as per the statements of their own employee/officials heading technical as well as administrative wings. As such, the adjudicating authority held that the credit under the provisions of Rule 16 of Central Excise Rules, ....

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....ities, without allowing them the cross examination of the deponents. In some cases, the statements have been distorted and adopted for denying the credit. 4. As the Revenue has exclusively relied upon the statements of various purchasers, it is felt that their cross examination was necessary so as to test the veracity of the said statement, especially when the appellants have maintained all the r....