1995 (12) TMI 146

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.... Shri Murugandi, DR, for the Respondent. [Order per : S. Kalyanam, Vice President]. - For the reasons stated in the petitions, the delay in filing the supplementary reference applications is condoned since originally the applicant had filed a reference application within time and supplementary reference applications were filed as per the directions of the Registry. 2. Shri Ajwani, t....

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....the declaration filed which is otherwise proper, should not have been rejected. The Counsel further submitted that broad description of the input would suffice and merely because sub-heading is not given, denial of the MODVAT Credit may not be correct and urged that a question of law would arise in this regard. The learned Counsel in this context placed reliance on the following rulings : (1)&e....