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<h1>Appeal allowed based on Circular No. 181/15/96-CX clarifying credit denial for late filing</h1> <h3>SURABHI STEELS (P) LTD. Versus COMMISSIONER OF C. EX., COCHIN</h3> SURABHI STEELS (P) LTD. Versus COMMISSIONER OF C. EX., COCHIN - 2004 (175) E.L.T. 878 (Tri. - Bang.) The issue in the appeal was whether credit can be denied for delay in filing a declaration. The Circular No. 181/15/96-CX clarified that credit should not be denied solely for late filing. The appellants' case was covered by the circular, so the order was set aside, and the appeal was allowed.