2011 (1) TMI 1010

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..... the appellant is entitled to avail credit on capital goods without filing the declaration under Rule 57T of erstwhile Central Excise Rules, 1944 or not.   3. We find that the issue is no more res integra as the issue has been decided by the Hon'ble High Court of Madras in the case of CCE, Chennai Vs. ITC Ltd., reported in 2008 (224) ELT 226 (Mad.) wherein the issue was framed as under:- &nb .....

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..... ses, where the substantive conditions of Modvat credit were fulfilled to the satisfaction of the original authority.   5. In the impugned order, we find that the credit on capital goods have been denied only on the ground that the appellant has not filed declaration under Rule 57T. As the issue has been answered by the Hon'ble High Court of Madras in the case of ITC Ltd., (supra) in favour o .....

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