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2012 (8) TMI 441 - AT - Central ExciseNon eligibility to avail cenvat credit of the inputs lying in stocks - non filing of intimation as to declaration filed was a final one - Held that:- As the last date for availment of such credit and filing the declaration has been extended till 30.06.03 - the appellant had filed one declaration on 07.04.03 and subsequent declaration on 29.04.03 and no further declaration filed ,thus the declaration made by the appellant on 29.04.03 should have been considered as the final declaration and the Revenue Authorities should have at least allowed credit of the stocks as declared by him on 29.04.03 - in favour of assessee.
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