2005 (12) TMI 487

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....ndent. [Order]. - Heard Shri K.K. Banerjee, ld. Advocate for the appellants. He submits that in this case the Modvat credit on the capital goods have been denied as the declaration was filed late by the appellants. He submits that the Tribunal has held it consistently that if the declaration was not filed in time, the Modvat credit should not be denied. In support of his contention, he relie....