2010 (1) TMI 995

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....ondent. ORDER Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the credit was disallowed. In view of the small amounts the Appellants are not pressing the denial of credit of Rs. 4,660.00 (Rupees Four Thousand Six Hundred and Sixty only), Rs. 36,497.00 (Rupees Thirty Six Thousand Four Hundred Ninety Seven only), Rs. 24,300.00 (Rupees Twenty Four Thousand....

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....elay in filing the necessary declaration. Hence the denial of credit is not sustainable. 3. The contention of Revenue is that Appellant availed the credit without filing any declaration. Therefore the impugned order is rightly passed. 4. We find that the Appellants are only challenging the denial of credit in respect of the item mentioned at Sl. No. 1 at annexure to Order-in-Appeal. The cred....