2009 (1) TMI 578

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.... Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Ld. counsel Shri Bipin Garg submits that the department has disallowed Cenvat credit on certain capital goods because the declarations were filed belatedly. Revenue's contention is that there is no discretion to condone the delay disallowance justified. Shri Garg draws our attention to judg....

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....ported in 2001 (132) E.L.T. 3 (S.C.). He submits that when Revenue has not made a contrary finding that the goods were not used for the purpose of manufacture, the appellant cannot be denied benefits. He relies on para-6 of the judgment and supports his argument. Ld. DR submits that Larger Bench decision of the Tribunal in the case of CCE v. Surya Roshni Ltd. reported in 2001 (128) E.L.T. 293 does....