2011 (11) TMI 582

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.... Shri A.B. Niranjan Babu, SDR, for the Respondent. ORDER Heard both sides. Under the impugned order, the lower appellate authority has held that the appellants filed declaration in respect of Grinding Media and Cylpebs for availing MODVAT credit as inputs after a period of 6 months and hence the order of the original authority denying the credit was upheld by him. However, the case record....

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....d CENVAT credit as "capital goods". In view of the change, the appellants were entitled to credit during the impugned period September'96 to Nov'96 as inputs whereas initially they filed declaration claiming capital goods credit. But there cannot be any question that they had not filed declaration and claimed credit within 6 months as appeared from the dates mentioned in the table above and it is ....