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Issues: Whether the appellant was entitled to deemed CENVAT credit when the declaration was filed within the prescribed period, and whether a later reply to a revenue query could be treated as a belated declaration.
Analysis: The appellant had availed credit on 01.04.2003 under Notification No. 25/03-CE(NT) dated 01.04.2003 and had filed declarations on 01.04.2003 and 25.05.2003. The later communication made in response to a departmental query did not amount to filing the declaration beyond the prescribed time. The record therefore showed timely compliance with the notification.
Conclusion: The declaration was filed within time and the appellant was entitled to CENVAT credit.
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