CENVAT Credit Claim Requires Filing a Return; VCES Rejection Upheld Due to Non-Compliance with Filing Requirement.

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....VCES declaration - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed by filing the return, if no return is filed, it cannot be said that any liability was discharged - VCES was rightly rejected - AT....