Commissioner Must Thoroughly Examine Appellant's CENVAT Credit Claim on Inputs, Supported by Sufficient Evidence, Not Dismissed Lightly.

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....CENVAT Credit - inputs - If the claim made by the appellant, which, as claimed by them, is supported by the sufficient evidence, then it has to be looked into by the learned Commissioner and cannot be brushed aside merely being an afterthought. Therefore this also has to be looked into by the learned Commissioner. - AT....