2014 (2) TMI 321

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... venue 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 - Decided in favour of assessee. - E/31/06 - Final Order No. A/852/2013-WZB/C-IV(SMB) - Dated:- 28-11-2013 - Mr. Ashok Jindal, J. For the Appellant : Kiran Doiphode, A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been replied by the appellant on 07.07.2003. Revenue is of the view that they filed the declaration on 07.07.2003 and as per notification they were required to file declaration within three months, hence they are not entitled to CENVAT credit. Therefore, impugned proceedings were initiated against the appellant and same were converted into the impugned order. 3. Heard both sides. Considered the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X