2015 (1) TMI 124

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.... Shri D.D. Joshi, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order denying the refund claim on the premise that they have not filed any application for condonation of delay while filing the declaration to avail Cenvat credit on capital goods. 2. The brief facts of the case are that the appellant procured capital goods during the period 2-5-1995 to 4....

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....ght of the decision of Kamakhya Steels P. Ltd. v. CCE - 2000 (121) E.L.T. 247 (Tri.-LB) to consider the various circulars issued by the department on the issue. In remand proceedings again, the refund claim was denied on the ground that the appellant has not filed any application for condonation of delay in filing the declaration. Aggrieved the appellant is before me. 3. The ld. counsel fo....

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....e other hand, ld. AR reiterates the findings of the impugned  order. 5. Heard both sides. Considered the submissions. 6. In this case it is not disputed the appellant has not filed a declaration. The only reason for denial of credit is that the declaration filed is late and no application for condonation of delay has been filed. By Circular No. 441/7/1999-CX, dated 23-2-1999 i....