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2016 (1) TMI 431 - AT - Central ExciseAvailment of CENVAT Credit - Capital goods - delay in filing the declaration - Held that:- As interpreting sub-rule 13 of Rule 57T, they concluded that so long as receipt and duty paid nature of the goods is not challenged, the delay in filing the declaration can be condoned. Respectfully following the aforesaid judgement in cases where sole grounds of denial of credit is delay, the delay is condoned. The appeal for such cases is allowed by condoning the delay. In cases where apart from delay, there are other issues raised in the Order-in-Original, but it has not been dealt with in the Order-in-Appeal, the Order-in-Appeal is set aside and the matter is remanded to the jurisdictional Commissioner (Appeals). - Decided in favour of assessee.
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