2005 (2) TMI 697

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.... Appellant. Shri V. Sridharan, Advocate, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  Heard both sides. This is an appeal in pursuance of Board's review order against the Order-in-Original passed by the Commissioner. This appeal involves three major issues. Firstly, the Commissioner has allowed credit on capital goods, which are indirectly used in production of the ....

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....s filed. Shri Hitesh Shah, learned SDR for the Department states that the requirement of filing the declaration is substantial and not merely procedural as held by the Apex Court in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) and hence the credit needs to be denied for nonobservation of such condition. On the other hand, Shri V. Sridharan, learned Advocate f....

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....Technologies Ltd. v. CCE, Jaipur-II - 2004 (60) RLT 519 (CESTAT-Del.). 6.     Grasim Industries Ltd. v. CCE, Indore - 2004 (164) E.L.T. 348 (Tri-Del.) 7.     Hira Ferro Alloys Ltd. v. CCE, Raipur - 2004 (60) RLT 767 (CESTAT-Del.) 8.     Dholai Tea Company Pvt. Ltd. v. CCE, Shillong - 2002 (150) E.L.T. 513 (Tri.-Kol.) 9. &....

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.... dispensed with. There are also a number of Tribunal decisions allowing credit in case where the declarations were not filed in view of such relaxation. Keeping all these aspects in view, we are of the opinion that the Apex Court decision in the case of Eagle Flask Industries Ltd. v. CCE, Pune - 2004 (171) E.L.T. 296 (S.C.) which is in respect of grant of exemption cannot be applied to the present....