2018 (3) TMI 1226

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nit received the goods from M/s. Reliance which were used in the manufacture of export goods. Originally, license was issued to present appellant for Ghatal unit and manufacturing activity was done. It is only after fire when the appellant has started production in Kahrani unit in the same area. The license was revalidated in the name of new unit as the DGFT has issued the revalidation letter in f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g its factory at Ghatal in Bhiwadi where advance license was procured on 14.10.2010 for receiving duty free goods from M/s. Reliance Industries Ltd. for the manufacture of export goods. Polypropylene granules were procured from M/s. Reliance and polypropylene corrugated sheets were exported. Due to massive fire on 5.6.2011, entire factory was gutted, so, the appellant has started production in ano .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ich were used in the manufacture of export goods. Originally, license was issued to present appellant for Ghatal unit and manufacturing activity was done. It is only after fire when the appellant has started production in Kahrani unit in the same area. The license was revalidated in the name of new unit as the DGFT has issued the revalidation letter in favour of new unit. In the new unit transacti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X