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2011 (7) TMI 126 - CESTAT, AHMEDABADCondonation of delay - delay in filing declaration - application for taking modvat credit was filed within two months from the date of registration and therefore, period was within the condonable limit - Moreover, in terms of amended rules, once it is established that the capital goods were duty paid and were to be used for the purpose of for which they were brought into factory, procedural lapses should not be come in the way of availment of modvat credit - Since the issue is more than 12 years old, it would not be appropriate to send the matter back for verification of documents - fact that in the declaration filed the details about the invoices, nature of capital goods and duty have been indicated and further, both the lower authorities have not observed that goods have not been received or non duty paid or appellants are not eligible on merits. Under these circumstances, the appellants are eligible for modvat credit and accordingly, the impugned order is set aside and appeal is allowed with consequential relief - Decided in favour of assessee.
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