2010 (1) TMI 995 - AT - Central Excise

Summary

Issues involved: Appeal against disallowance of credit, challenge to denial of credit, condonation of delay in filing necessary declaration.

The Appellants filed an Appeal against the impugned order disallowing credit, with specific challenge to the denial of credit in relation to certain items. The denial was based on the Appellant availing credit before filing the necessary declaration and not seeking Condonation of Delay. The Tribunal had granted liberty to seek Condonation of Delay, which was subsequently granted by the Deputy Commissioner of Central Excise. The Appellants are not pressing the denial of credit for certain small amounts, but are challenging the denial in respect of the item mentioned at Sl. No. 1 in the Annexure to Order-in-Appeal.

The Revenue contended that the Appellant had availed credit without filing any declaration, justifying the impugned order disallowing the credit.

Upon examination, it was found that the Appellants were solely contesting the denial of credit for the item mentioned at Sl. No. 1 in the annexure to Order-in-Appeal. The denial was solely due to the failure to file necessary declarations and not seeking condonation of delay. With the Deputy Commissioner of Central Excise subsequently condoning the delay in filing the necessary declaration, the impugned order denying credit for the mentioned item was set aside, and the Appeal was allowed to that extent only. The Appellants were granted consequential relief, if any, in accordance with the law.