2003 (8) TMI 446

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..... als filed by M/s. Techno Fabs against two Order-in-Appeal Nos. 389-390/2002, dated 29-11-2002. 2. Shri S.D. Gaur, learned Consultant, submitted that while shifting their manufacturing activity from Sector 10 to Sector 58, NOIDA, the Appellants debited the duty amount involved in the capital goods transferred to NOIDA unit by debiting their RG 23A Part II account, that is inputs Modvat credit acc .....

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..... ted the duty amount under TR 6; that after depositing the amount they are entitled for the restoration of the credit amount which was reversed from RG 23A Part II. I also heard Shri S.C. Pushkarna, learned Departmental Representative. 3. I have considered the submissions of both the sides. In view of the fact that duty has been discharged by the Appellants, by depositing the amount in Bank under .....

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