2006 (6) TMI 346

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....ppellant. Shri P.K. Katiyar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The applicants are having three factories located at different places in the State of Gujarat. At their Kalol factory they manufactured san resin which they removed to their sister concerns and took Modvat credit of the duty paid at the Kalol factory. Since these removals are to their sister unit....