2000 (2) TMI 378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e present appeal has been filed by M/s. Eveready Industries India Ltd. against the Order-in-Appeal, dated 25-4-1997 dis-allowing the Modvat credit of the duty paid on the inputs. 2. I heard Shri M.P. Devanath, Learned Advocate and Shri Y.R. Kilania, Learned D.R. The Collector (Appeals) has disallowed the Modvat credit as the invoices on the strength of which the credit was taken was not pre-auth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not aware whether any application for condonation of delay was filed by them with the Assistant Commissioner. I observe from the Board's letter dated 7-3-1996 that Board has clarified that credit should not be denied merely on the ground that the declaration has been filed after the receipt of goods and in all such cases the manufacturer should file an explanation for delay in filing the declarati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X