2011 (8) TMI 398

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....07. Proceeding were initiated for recovery of the same on the ground that the credit availed was inadmissible since credit has been taken on freight outward basis. The learned Commissioner (Appeals) in the impugned order has allowed the appeal filed by the respondents relying upon the decision of the Larger Bench of the Tribunal in the case of India Cement reported in 2009-TIOL-830-CESTAT-BANG-LB.....