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2014 (9) TMI 68 - AT - Central ExciseBenefit of CENVAT credit - Non filing of declaration - fabrication of capital goods - Held that:- non-filing by itself will not result in denial of credit. One such reference can be made to the decision of Hon'ble High Court of Madras in the case of CCE, Chennai Vs. ITC Ltd. [2007 (11) TMI 188 - HIGH COURT MADRAS]. In any case, I find that the appellants had actually filed the declaration in March, 2000 and it is not the case of non-filing of declaration, but a case of late filing of declaration, if at all. As per the appellants in as much as they got themselves registered in March, 2000 only, they could not have filed the 57-T declaration prior to getting registered themselves. In any case, I find that in the absence of dispute of receipt of capital goods in the appellants' factory, their are duty paid character and use in the manufacture of final product, denial of substantive credit on the basis of alleged provision infractious cannot be upheld. As regards the doubt about the use of some of the parts in the fabrication of the capital goods - matter remanded back - Decided in favour of assessee.
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