K. Raviraja Pandian, J.

This Appeal is filed against the Final Order No.131 of 2005 dated 21. 2005 made by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

2. The question of law formulated for entertainment of the appeal are as follows:

"1. Whether the credit of duty on capital goods can be allowed when the respondents have not filed statutory declarations which is a mandatory provisions under Rule 57T(1) of CER 1944?

2. Whether credit of duty on capital goods can be allowed when the respondents have not intimated about the date of receipt of capital goods into the factory which is a mandatory provisions under Rule 57T(2) of CER 1944?

3. Whether the Honble Tribunal is right in holding that the Revenue has no case that any of the substantive conditions for capital goods credit was not fulfilled by the respondents when the respondents have violated to sub-rules namely Rule 57T(1) and 57T(2)?"

3. Though the questions of law are framed as above, the facts of the case proceed as follows:

The first respondent herein being manufacturers of coated boards, printed boards, printed cartons and printed slides falling under Chapter 48 of the Cent