TaxTMI 
TaxTMI 
2000 (11) TMI 402
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....rder]. - Arguing the case for the appellant Shri K.K. Anand, ld. Counsel submits that in the instant case the appellant received Steel Tank and Melting Furnace. He submits that a declaration was filed on 15-4-1994 in general terms without giving the sub-heading number under which the goods fell. He submits that steel tanks were received on 5-10-1994 and melting furnace crucibles were received on....
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....s with a request for its acceptance. He submits that though it was not in very specific terms but the moment it was written that it may be accepted the purpose and intention was that the delay may be condoned and the revised declaration may be accepted. He submits that in this view of the matter, there is no case made out either for recovery of duty availed as Modvat credit or for imposition of pe....
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....ere received on 5-10-1994 and melting furnace crucibles was received on 21-10-1994 and the revised declaration was filed on 2-1-1995. Counting the period from the date of receipt of the capital goods, I find that the revised declaration was filed within three months. Now the pertinent question that arises now is whether this request filing the revised declaration can be treated as an application f....