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TMI Blog2015 (1) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The appellant is in appeal against the impugned order denying the refund claim on the premise that they have not filed any application for condonation of delay while filing the declaration to avail Cenvat credit on capital goods. 2. The brief facts of the case are that the appellant procured capital goods during the period 2-5-1995 to 4-5-1995. Thereafter they filed a declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. v. CCE - 2000 (121) E.L.T. 247 (Tri.-LB) to consider the various circulars issued by the department on the issue. In remand proceedings again, the refund claim was denied on the ground that the appellant has not filed any application for condonation of delay in filing the declaration. Aggrieved the appellant is before me. 3. The ld. counsel for the appellant submits that as per Board Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. 5. Heard both sides. Considered the submissions. 6. In this case it is not disputed the appellant has not filed a declaration. The only reason for denial of credit is that the declaration filed is late and no application for condonation of delay has been filed. By Circular No. 441/7/1999-CX, dated 23-2-1999 it has been clarified by the Board that credit cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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