2005 (10) TMI 333

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Archana Wadhwa, Member (J)]. The Commissioner of Central Excise (Appeals), vide his impugned order, has held that non filing of declaration or late filing of declaration, for the purpose of availing Modvat credit under Rule 57T, cannot be made basis for denial of substantive credit benefit otherwise available to the assessee. Revenue, being aggrieved with the said order, has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X