2007 (12) TMI 74

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..... 5% of the freight paid to the transporter – declaration from transporter that they have not availed the credit on input/capital goods required to be produced to avail benefit of not. 32/04 – declaration produced substantially though belatedly – abatement available - ST/64-66/2007 - A/3149-3151/2007-WZB/AHD - Dated:- 10-12-2007 - Shri M. Veeraiyan, Member (T) [Order]. - 1. A common issue .....

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..... ration from the transporter that they have not availed the Cenvat credit on input/capital goods at their end. The respondents, at the time of taking credit, have not produced the declarations from their transporters. However, when the matter was before the Commissioner (Appeals), the respondents produced the declarations. Taking note of this development, the Commissioner (Appeals) has allowed the .....

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