2008 (4) TMI 610

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Jt. CDR and Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  Heard both sides. The Appellants have been denied Cenvat credit on the impugned goods on the ground that they had not filed necessary declaration in respect of these goods before receipt of the same in the factory of the Appellants. The Appellants contend that the exact description of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....escribed is not mandatory. Accordingly, in this case we hold that filing a valid declaration for impugned goods was necessary. However, we allow the Appellants another chance to go back to the original authority and file proper declaration who shall examine the same with reference to the impugned goods and if he is satisfied that the conditions regarding receipt of the goods, duty payment etc. are....