2000 (1) TMI 255

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....te, for the Respondent. [Order]. - The revenue filed this reference application referring the following question of law to the Hon'ble High Court :  "Whether the Modvat Credit can be allowed on declaration not filed with the Assistant Commissioner having jurisdiction over the assessee unit as per provisions of Rule 57G(1) of Rules". 2.  Ld. D.R., appearing on behalf of the re....

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....declaration rather than giving a dated acknowledgement of the said declaration. He submits that once the declaration was accepted by the revenue, the benefit cannot be denied. He, further, submits that the question, as mentioned in the reference application, is misleading. He submits that the question of law, mentioned in the reference application, gives impression that no declaration was filed by....