2014 (5) TMI 946

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of the input credit availed on returned transformers by the applicants. 2. The brief facts of the case are that the applicants are manufacturers of transformer and clearing the same on payment of duty. Sometimes, the transformers which were supplied to the customer were returned back for repairs. In that situation, the applicant....