https://www.taxtmi.com/caselaws?id=97747 The Tribunal allowed the appeal against the denial of Modvat credit by the Assistant Commissioner and upheld by the Commissioner (Appeals). The denial was based on the failure to apply for condonation of delay in filing the declaration. The Tribunal found that denying Modvat credit solely for this reason was unjustified, emphasizing the importance of complying with procedural requirements while availing Modvat credit. The decision highlights the need for a balanced approach by authorities in such cases and granting relief based on the presented facts and circumstances. en-us Tue, 13 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97747 The Tribunal allowed the appeal against the denial of Modvat credit by the Assistant Commissioner and upheld by the Commissioner (Appeals). The denial was based on the failure to apply for condonation of delay in filing the declaration. The Tribunal found that denying Modvat credit solely for this reason was unjustified, emphasizing the importance of complying with procedural requirements while availing Modvat credit. The decision highlights the need for a balanced approach by authorities in such cases and granting relief based on the presented facts and circumstances. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97747