2003 (9) TMI 642

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.... Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Under his Order-in-Original dated 27-2-98 the Assistant Commissioner of Central Excise, Palakkad Division denied Modvat credit in respect of certain capital goods and inputs obtained by the appellants. Under a Common Order-in-Appeal Nos. 44 to 46/2001-C.E., dated 30-1-2001 the Commissioner of Customs and Cen....

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....ies. It is being pointed out that the appellant dropped his declaration dated 5-8-97 in the Drop Box kept in the divisional office on 5-8-97 but the same was acknowledged only on 19-8-97. The appellant has submitted that this administrative delay in the office of the Assistant Commissioner could be no ground for denying the credit. The appellant has submitted that not only this aspect is clear fro....

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....8-97. The request of the assessee to condone the delay from 5-2-97 cannot therefore, be considered." The appellant's letter dated 22-12-1997 states as under : "We have submitted our request for condonation of delay in filing the Modvat declaration under Rule 57G on 5-8-97 with your office. But the same was acknowledged only on 19-8-97. Hence we are losing the following credits taken during t....