1994 (11) TMI 260

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondents. [Order per : Shri R. Jayaraman, Member (T)]. - There is a delay of 11 days in filing the reference application by the Revenue in respect of this Bench order No.1000-02/WRB, dated 6-7-1992. After hearing both the sides, we condone the delay and took up the Ref. application for disposal. 2. The only question framed by the Revenue is as below : "Whether the declaration filed by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion, allowed the appeal of the respondents by extending the modvat credit in respect of the inputs covered by the declaration filed with the Supdt. The Department has raised the aforesaid question alleged to be a point of law. However, we do not agree with the contentions raised before us because of the fact that filing a declaration with the Asstt. Collector is, no doubt, a statutory requirement.....