2000 (1) TMI 255

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..... The revenue filed this reference application referring the following question of law to the Hon'ble High Court :  "Whether the Modvat Credit can be allowed on declaration not filed with the Assistant Commissioner having jurisdiction over the assessee unit as per provisions of Rule 57G(1) of Rules". 2.  Ld. D.R., appearing on behalf of the revenue submits that as per provisions of Rul .....

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..... ledgement of the said declaration. He submits that once the declaration was accepted by the revenue, the benefit cannot be denied. He, further, submits that the question, as mentioned in the reference application, is misleading. He submits that the question of law, mentioned in the reference application, gives impression that no declaration was filed by the assessee, whereas, in fact the necessary .....

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