2000 (2) TMI 378

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....R. Kilania, JDR, for the Respondent. [Order]. - The present appeal has been filed by M/s. Eveready Industries India Ltd. against the Order-in-Appeal, dated 25-4-1997 dis-allowing the Modvat credit of the duty paid on the inputs. 2. I heard Shri M.P. Devanath, Learned Advocate and Shri Y.R. Kilania, Learned D.R. The Collector (Appeals) has disallowed the Modvat credit as the invoices ....

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....em. On query from Bench, Learned Advocate replied that he was not aware whether any application for condonation of delay was filed by them with the Assistant Commissioner. I observe from the Board's letter dated 7-3-1996 that Board has clarified that credit should not be denied merely on the ground that the declaration has been filed after the receipt of goods and in all such cases the manufacture....