2014 (2) TMI 321

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..... in appeal against the impugned order wherein deemed credit availed by the appellant on 01.04.2003 was denied on the premise that the declaration for availing the credit has been filed in July 2003. 2. The brief facts of the case are that the appellant are manufacturers of processed textile fabric. Vide Notification no. 25/03-CE(NT) dated 01.04.2003 the facility of MODVAT was extended to the manuf .....

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..... .2003 as per Notification no. 25/03 dated 01.04.2003 and declaration have been filed on 01.04.2003 and 25.05.2003. Therefore, if there is any query by the revenue and same has been replied later on does not amount that they filed declaration after the period prescribed. In these terms, I hold that appellant has filed declaration within time and they are entitled to CENVAT credit. 5. Accordingly, .....

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