2000 (10) TMI 138

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....ri Shankar, Member (T)]. - The appeal is taken up for disposal with consent of both the sides on the submissions of the advocate for the applicant that the question for consideration in this appeal has already been decided by the larger bench of the Tribunal. That question is whether the appellant is entitled to take Modvat credit of the duty paid by an 100% export oriented unit on goods manufactu....

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....duty which would be payable on such goods if imported into India. By notification issued under Section 5(a) of the Act the duty payable under that section was reduced to 50% of each of the duties of customs payable on such goods if imported into India. Invoices under which the duty was paid showed the components of the duty separately i.e., duty equal to the basic customs duty payable and the amou....