https://www.taxtmi.com/caselaws?id=243724 Deemed CENVAT credit was available where the required declaration was filed within the prescribed period under Notification No. 25/03-CE(NT). A later communication sent in response to a departmental query did not convert timely compliance into a belated declaration, because the record showed declarations had already been filed on 01.04.2003 and 25.05.2003. The operative effect is that the declaration requirement was treated as satisfied in time and entitlement to CENVAT credit followed. en-us Thu, 28 Nov 2013 00:00:00 +0530 Mon, 01 Sep 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243724 Deemed CENVAT credit was available where the required declaration was filed within the prescribed period under Notification No. 25/03-CE(NT). A later communication sent in response to a departmental query did not convert timely compliance into a belated declaration, because the record showed declarations had already been filed on 01.04.2003 and 25.05.2003. The operative effect is that the declaration requirement was treated as satisfied in time and entitlement to CENVAT credit followed. Case-Laws Central Excise Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243724