2001 (11) TMI 967

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..... Shri S.C. Mohanty, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After rejecting the request for staying the operation of the impugned order made by the Revenue, we take up the appeal itself inasmuch as the issue is decided in favour of the respondents by the earlier decisions of the Tribunal. 2. The Asst. Commissioner vide his impugned order held tha....

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....upon earlier decision of the Tribunal in the case of Paro Foods it is the contention of the Revenue that inasmuch as no declaration was filed, Modvat credit cannot be allowed to the respondents. 4. After hearing Shri D.K. Bhowmik, ld. JDR for the Revenue and Shri S.C. Mohanty, ld. Advocate for the respondents we find that the issue is no more res integra. The Tribunal in the following case....

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....els (P) Ltd. & Ors. v. CCE, Chandigarh - 1995 (8) RLT I50 (CEGAT-B) The ratio of all the above decisions is that in case of subsequent demand of duty the benefit of Modvat credit is not to be denied on the ground of non-filing of declaration. In fact the factual position in the case of Apex Steel Pvt. Ltd. is identical to the respondents' case inasmuch as it was the excisability of the Tor Stee....