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2011 (4) TMI 679

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....alasundaram: Heard both sides on the application for waiver of pre-deposit of Rs.2,49,795/- representing CENVAT credit alleged to be wrongly availed on transport charges incurred for bringing back empty trolleys used for movement of final products, namely, auto parts and tractor parts from their customers at Madurai and Bangalore. Commissioner (Appeals) has relied upto the decision of the apex ....