2003 (9) TMI 640

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..... ndent. [Order per : Justice K.K. Usha, President]. The issue involved in this appeal is, whether the credit can be denied to the appellants only for the reason that there was a delay in filing of the declaration. In the facts of the case, it is clear that the appellants have taken the Modvat credit only after the declaration was filed and that he had submitted explanation for the delay. .....

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