2000 (9) TMI 374

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..... r the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the appellants could take Modvat credit of the additional duty of customs paid on a consignment of polyvinyl chloride resins taken partly at its factory at Borivli and partly at its other factory at Bhor. In the order impugned in the appeal, the Collector has held that this is .....

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..... part in another, so long as the total credit taken did not exceed the additional duty paid. 3. The issue before us is identical. The bill of entry filed showed the address of the importer's registered office and it is not disputed, that the total of the credit taken by both the factories did not exceed the credit that could be taken. The ratio of the earlier decision of the Tribunal will ap .....

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