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2015 (7) TMI 1094 - KERALA HIGH COURT

2015 (7) TMI 1094 - KERALA HIGH COURT - 2016 (333) E.L.T. A229 (Ker.) - Denial of Modvat Credit - certain capital goods and inputs obtained by the appellants - Delay in acknowledging the declaration - Tribunal held that the delay on the part of the Department in acknowledging the declaration cannot be a reason to deny the benefit claimed by the respondent reported in [2003 (9) TMI 642 - CESTAT, BANGALORE] - Court dismissed the appeal by taking the Tribunal's decision as legal - C.E.A. No. 12 of .....

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