2015 (7) TMI 1094 - HC - Central Excise

Denial of Modvat Credit - certain capital goods and inputs obtained by the appellants - Delay in acknowledging the declaration - Tribunal held that the delay on the part of the Department in acknowledging the declaration cannot be a reason to deny the benefit claimed by the respondent reported in 2003 (9) TMI 642 - CESTAT, BANGALORE - Court dismissed the appeal by taking the Tribunal s decision as legal

Summary

The High Court of Kerala upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, which allowed the appeal filed by the respondent regarding the denial of Modvat credit due to a delay in acknowledging a declaration. The Court dismissed the appeal, finding no illegality in the Tribunal's decision.