9911796707
TMI Blog2005 (2) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. This is an appeal in pursuance of Board's review order against the Order-in-Original passed by the Commissioner. This appeal involves three major issues. Firstly, the Commissioner has allowed credit on capital goods, which are indirectly used in production of the finished goods. In view of the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department states that the requirement of filing the declaration is substantial and not merely procedural as held by the Apex Court in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) and hence the credit needs to be denied for nonobservation of such condition. On the other hand, Shri V. Sridharan, learned Advocate for the respondents states that the case of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (CESTAT-Del.). 6. Grasim Industries Ltd. v. CCE, Indore - 2004 (164) E.L.T. 348 (Tri-Del.) 7. Hira Ferro Alloys Ltd. v. CCE, Raipur - 2004 (60) RLT 767 (CESTAT-Del.) 8. Dholai Tea Company Pvt. Ltd. v. CCE, Shillong - 2002 (150) E.L.T. 513 (Tri.-Kol.) 9. CCE, Mangalore v. Mangalore Refinery & Petro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing credit in case where the declarations were not filed in view of such relaxation. Keeping all these aspects in view, we are of the opinion that the Apex Court decision in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) which is in respect of grant of exemption cannot be applied to the present case. As such, we do not find any reason for interfering with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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