2013 (6) TMI 439

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....adhwa: After hearing the appeal, we find that the dispute in appeal is as regards availability of modvat credit in respect of lead ingots. The original dispute was on account of denial of credit for non-filing of 57F declaration. The said dispute was resolved in favour of the appellant by the Tribunals Final Order No. A/315/03-NB(C) dated 28.8.2003 vide which the matter was remanded to the lower....

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....iled with the Revenue along with the returns and should be available with them. Inasmuch as the original dispute was as regards non-filing of declaration, the denial of credit on the ground of non-availability of documents is not justified. 4. However, learned advocate fairly agrees that in terms of Tribunal's order dated 28.2.2003, such credit has to be allowed on production of duty paying docum....