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This is a British garage kit, from Mooncrest Models. This kit is based on the Frank Miller/David Mazzucelli Batman: Year One mini-series from 1986. Year One followed Miller's success with The Dark Knight Returns, and served as a "prequel" of sorts for the entire Batman saga. In the four-issue mini-series, we see young Bruce Wayne first donning the gray-and-black costume, as he and a young Lt. James Gordon come to grips with the dirty underworld of a very gritty Gotham City. This model shows the Year One Batman (note the costume without the yellow oval) in deep reflection at his dead parents' grave. 

The construction of this kit was fairly straightforward; the only pieces were Batman, the two pockets on his utility belt, the tombstone, and the base. The flowing cape was supposed to fit directly into a cutout on the base. Unfortunately, it didn't fit too well, so a lot of cutting and filing and sanding was necessary. After that, the paint job was pretty simple, with green grass drybrushed over the brown base, and a few orange leaves thrown in. The red roses are also a nice touch.

You should be able to order this kit from the Mooncrest Models U.K. Web site. The model they show has an alternate color scheme, with blue cape and cowl.