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2014 (2) TMI 321 - CESTAT MUMBAIDenial of CENVAT Credit - Declaration for availing the credit filed late - Held that:- Appellant has availed the credit on 01.04.2003 as per Notification no. 25/03 dated 01.04.2003 and declaration have been filed on 01.04.2003 and 25.05.2003. Therefore, if there is any query by the revenue and same has been replied later on does not amount that they filed declaration after the period prescribed. In these terms, I hold that appellant has filed declaration within time and they are entitled to CENVAT credit - Decided in favour of assessee.
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