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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 ..... e 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 cannot be denied on account of merely procedural lapse. In this case, it is not in dispute that the appellant has not filed proper declaration to avail Cenvat credit and duty has not been paid. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 declaration under Rule 57T(1) of erstwhile Rules on 10-11-1995 and availed credit on the same date. As per Rule 57T(1) of erstwhile Rules, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings 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 Circular No. 181/15/1996-CX, dated 7-3-1996, the appellants were required to file declaration and to explain the delay in filing the same. Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cannot be denied on account of merely procedural lapse. In this case, it is not in dispute that the appellant has not filed proper declaration to avail Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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