2011 (1) TMI 1010

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n held that Modvat credit should not be disallowed for procedural lapses - order set aside and allow the appeal of the appellant with consequential relief. - E/2998/03 - - - Dated:- 12-1-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Per: Ashok Jindal 1. Heard both sides. 2. The short issue involved in this matter is that whether the appellant is entitled to avail credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the said judgement, the Hon ble High Court has held that Modvat credit should not be disallowed for procedural lapses and the circular further instructed the authorities that the minor procedural lapses in the matter of filing modvat declaration should be ignored while considering the modvat claim in respect of capital goods in pending cases, where the substantive conditions of Modvat credit we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X