Appellate Tribunal rules in favor of assessee on Modvat credit eligibility appeal

The Appellate Tribunal CESTAT, Mumbai held that non-filing or late filing of declaration for availing Modvat credit cannot be the basis for denying substantive credit benefit to the assessee. The Revenue's appeal was rejected as the Commissioner of Central Excise (Appeals) has jurisdiction to deal with orders that aggrieve the assessee.

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The Appellate Tribunal CESTAT, Mumbai held that non-filing or late filing of declaration for availing Modvat credit cannot be the basis for denying substantive credit benefit to the assessee. The Revenue's appeal was rejected as the Commissioner of Central Excise (Appeals) has jurisdiction to deal with orders that aggrieve the assessee.

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