2002 (7) TMI 447

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....llant. Shri A.K. Pandit, JDR, for the Respondent. [Order]. - The benefit of the Modvat credit in respect of capital goods received by the appellants have been denied to them on the ground that the said goods were received on 10-12-98 and the declaration with an application for condonation of delay has been filed on 12-3-99 which is beyond the condonable period of three months. 2. ....

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....hattopadhyay, learned Consultant for the appellants submits that in any case and in any way of the matter, the appellants have filed the declaration and this technical ground of the same having been filed two days late, should not come in the way of claiming the substantial benefit of credit which is otherwise available. He also draws my attention to the Board's Circular which was taken note of by....

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....re actually received in the factory on 12-12-98. As such, the declaration filed on 12-3-98 is well within the period of three months and by taking note of the same, the lower authorities should have condoned the delay. I find that the appellants have produced on record a voucher signed by the driver showing the actual delivery of the goods as on 12-12-98. The Larger Bench in the Kamakhya Steels ha....