https://www.taxtmi.com/circulars?id=6087 A manufacturer claiming credit for duty paid on capital goods must file a declaration with the Assistant Commissioner; credit should not be denied solely because the declaration was filed after receipt of the goods. Where the declaration is filed after receipt, the manufacturer must include an explanation for the delay, and field formations must accept such late-filed declarations provided a proper declaration and delay explanation accompany the claim. en-us Thu, 07 Mar 1996 00:00:00 +0530 Tue, 30 Jun 2009 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6087 A manufacturer claiming credit for duty paid on capital goods must file a declaration with the Assistant Commissioner; credit should not be denied solely because the declaration was filed after receipt of the goods. Where the declaration is filed after receipt, the manufacturer must include an explanation for the delay, and field formations must accept such late-filed declarations provided a proper declaration and delay explanation accompany the claim. Circulars Central Excise Thu, 07 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6087