https://www.taxtmi.com/caselaws?id=92418 Where an appeal challenges rejection of condonation of delay in filing a supplementary Modvat declaration, the appellate authority's power to confirm, modify or annul the order appealed against extends to considering that condonation request on merits. The inputs were duty paid, received, and used in the manufacture of dutiable final products, and those facts were not disputed. On that basis, the delay in filing the declaration was treated as a matter within appellate competence, and relief on merits could be granted. The appellate order sustaining Modvat credit was therefore upheld and the Revenue's challenge failed. en-us Mon, 06 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92418 Where an appeal challenges rejection of condonation of delay in filing a supplementary Modvat declaration, the appellate authority's power to confirm, modify or annul the order appealed against extends to considering that condonation request on merits. The inputs were duty paid, received, and used in the manufacture of dutiable final products, and those facts were not disputed. On that basis, the delay in filing the declaration was treated as a matter within appellate competence, and relief on merits could be granted. The appellate order sustaining Modvat credit was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 06 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92418