1997 (6) TMI 237

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Member (T)]. The question for decision in this appeal is whether by notice dated 6th April, 1991, Modvat credit taken between 1986 and 1987 could be recovered. 2. Appellant took Modvat credit of the duty paid on the inputs used by it in the manufacture of epoxy powder which it cleared without payment of duty for a unit in the Kandla Free Trade Zone in terms of Notification 123/81. 3. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s from a bonded warehouse in India to a place intended for use in Kandla Free Trade Zone. The consignor is also shown to be in Kandla Free Trade Zone. From this form and the GP 2 which accompanied the goods, when they were removed without payment of duty, it would be evident that the goods were cleared without payment of duty for use in the Kandla Free Trade Zone. The contention raised before the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X