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2012 (11) TMI 732 - CESTAT MUMBAICENVAT Credit on bought-out spares of the transformer - denial as applicants are trading the spare parts of the transformer - Held that:- The matter needs reconsideration by the adjudicating authority as the applicants in reply to the show-cause notice have categorically stated that the applicants are supplying the operational spares along with transformer as per the order received from their foreign customers. This aspect shall be taken into account while reconsidering the matter. Impugned order is set aside after waiving the pre-deposit of dues and the matter is remanded back for de novo adjudication.
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