1995 (8) TMI 131

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JDR, for the Respondent. [Order]. - M/s. Atam Concast Steels (P) Ltd. have filed this application for rectification of mistake on the ground that in Trade Notice No. 38/92, dated 5-8-1992 it was clarified that restrictions under Clause 3 of the second proviso would apply only to such scrap which is generated by breaking up of Indian ships and that this Trade Notice was not taken into accou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d from breaking up of the imported ships in India. The restriction would apply only to such scrap which is generated by breaking up of Indian ship". The learned counsel submitted that this Trade Notice clearly permitted them to take credit of the duty paid on scrap obtained from breaking up of imported ships. The learned counsel submitted that the appellants had produced the relevant gate-passes u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reaking up of imported ships in India. This restriction was subject only to the condition that the duty-paying document was available. I also find that the duty-paying documents are also available. I also find that the duty-paying documents are also available which clearly indicate that the scrap was obtained by breaking up of imported ships. Having regard to this, I order the following modificati....