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2018 (3) TMI 263 - AT - Central ExciseCENVAT credit - demand on the ground that the appellants were required to file a statement of utilization of credit, payment of duty and taking of credit by 15th day of subsequent month, which were not filed - N/N. 01/2010-CE dated 6.2.2010 - Held that: - As per the said Notification, Condition 5 (d) stipulates that the appellant is required to file a statement of the total duty payable as well as the duty paid by utilization of Cenvat credit or otherwise and the credit taken on or before 15th of the subsequent month - Admittedly, the appellant did not comply with the condition of the notification. Hon’ble Apex Court in the case of Mangalore Chemicals & Fertilizers Ltd. [1991 (8) TMI 83 - SUPREME COURT OF INDIA] has held that Condition 5(d) of Notification No.01/2010-CE dated 6.2.2010 is similar to other notifications which are in the manner of procedure to be followed by the appellant wherein the appellant is required to file certain documents before a particular date. If such documents are filed with a delay, in that circumstance, it is only a procedural lapse on the part of the appellant, the benefit of notification cannot be to the appellant. Condition 5 (d) of N/N. 01/2010-CE dated 6.2.2010 is procedural in nature and for complying with the said condition with a delay cannot be fatal to the appellant - the self credit taken by the appellant cannot be denied. Appeal allowed - decided in favor of appellant.
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