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2009 (7) TMI 803 - CESTAT, BANGALOREWaiver of pre-deposit – GTA service – abetment – denied on the ground no endorsement on the consignment notes regarding the non-availment of Modvat/Cenvat credit on the capital goods - person who has received the services of the goods transport agency, could not have taken the credit of the capital goods/inputs – pre-deposit waived
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