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2008 (9) TMI 169 - HC - Central ExciseWhether the Tribunal was correct in allowing credit in terms of Rule 57Q in respect of capital goods where the statutory declarations was not filed by the party within the prescribed/ extended time – Until a factory is registered under the CEA it cannot be deemed to be a unit or factory within the terms of the Act - declaration has been filed within three months of the registration - AO has condoned the delay of less than two months - this is a pure finding of fact – credit rightly allowed
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