2013 (7) TMI 432

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..... ner(AR) for the respondent. [Order per: P.G. Chacko] On a perusal of the records and hearing both sides, we have found prima facie case for the appellant against the impugned demand of Rs.13,35,159/- arising out of denial of CENVAT credit on GTA service which was used for transportation of sugar cane to the appellants sugar factory during the material period. The adjudicating authority has found .....

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