2011 (1) TMI 169

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..... C/143/2010 - - - Dated:- 24-1-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Shri Jigar Shah, Adv. for the Assessee; Shri K.S. Srova, JDR for the Revenue. Per: Mrs. Archana Wadhwa: The appellants have deposited an amount of Rs.4 lakhs out of the total duty demand of Rs.8 lakhs. By treating the same as sufficient for the purposes of Section 35F, we dispense with the condi .....

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..... ied by the appellant in this case cannot be based upon to conclude that the condition of broad nexus under TPS was fulfilled in the case of the present appellant particularly when the words inputs and use cannot be brushed aside and have to be in focus for the intended import. Together these words indicate that the item sought to be imported should be an input in the manufacture of exported items .....

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