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<h1>Tribunal allows modvat credit despite late filing, deems denial as loss of benefit</h1> The Tribunal dismissed the reference application filed late by the Revenue, allowing modvat credit for the respondents based on a revised declaration ... Modvat - Declaration initially filed with the Assistant Collector found to be defective The Revenue filed a reference application 11 days late regarding a modvat credit issue. The Tribunal condoned the delay and dismissed the reference application, allowing the modvat credit for the respondents based on the revised declaration filed with the Superintendent. Filing a declaration with the Assistant Collector is a statutory requirement, but the revised declaration with the Superintendent was deemed valid. The Tribunal found the denial of modvat credit solely on this ground to be a denial of substantive benefit.
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