2001 (9) TMI 1139

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..... the charge of the SCN and confirmed the demand of ₹ 5,94,860/- in terms of Rule 9 (2)read with Section 11A of the Act and has also imposed penalty of ₹ 50,000/-. However, he has noted that despite appellant not having filed the declaration, they are entitled to benefit of modvat claim and on that ground has directed the AC to examine the duty paying documents presented by them and afte .....

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..... nd they are eligible for modvat credit. The Commissioner has directed the AC to verify the documents and grant them benefit wherever they are eligible. Revenue's short plea is that respondents have not taken up the licence and filed declaration and as such they are ineligible to claim modvat credit. This aspect of the matter has been examined by the Tribunal in large number of cases and has be .....

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