2005 (5) TMI 502

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....hri K. Sanyal, JDR, for the Respondent. [Order]. -  Heard Shri B.N. Chattopadhyay, Consultant for Appellant and Shri K. Sanyal, JDR for Respondent. Mr. Chattopadhyay submits that the learned Commissioner failed to appreciate that there is no dispute that the goods integrated circuits and CPU are falling under sub heading No. 8542.00 had been received by the appellants duty paid under co....

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....at/Cenvat credit should not be denied on procedural lapse. He submits that the Board's Circular No. 441/7/99-CX., dated 23-2-1999 has laid down that the credit should not be disallowed on the ground on minor procedural lapses on the part of assessee for not failing the declaration if the Assistant Commissioner is otherwise satisfied about the receipt of the duty paid character of the inputs. He re....