9911796707
TMI Blog1998 (2) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - The delay in filing this reference application of 3 days is due to the fact that since there was bifurcation of the Commissionerate some time was taken for filing the above application. 2. We have heard the ld. SDR as well as the ld. Advocate Shri G. Sampath. After hearing both the sides, we condone the delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard the ld. Advocate Shri G. Sampath. He pointed out that the above cited decision is not applicable to the facts of the case. In that case, the appellants were required to file the declaration because they were under the excise control. Therefore, he has filed declaration. But in this particular case, he pointed out that the question of Modvat was not before the assessee as well as the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the same, we are of the view that no question of law as mentioned in the application arises in this case. It is a settled position that once when the duty is demanded the credit can be granted to the appellant subject to the other provisions of the Modvat rules and the duty paying nature of the inputs notwithstanding the fact that no declaration has been filed. In such circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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