Judgment Ashutosh Mohunta, J. 1. The Customs, Excise & Service Tax Appellate Tribunal, New Delhi vide its order dated 4-8-2004, has referred the following question of law for adjudication by this Court :- Whether the benefit of an exemption Notification which is dependent upon fulfillment of certain conditions, can be granted and benefit allowed to the assessee, even when the conditions, which must be fulfilled before the deemed credit can be taken, have not been fulfilled? 2 After hearing the counsel for the petitioner-Department, we are of the considered opinion that the the assessee would be entitled to deemed modvat credit on the basis genuine invoices which were 20 in number in the present case and would not be entitled to any credit against those invoices for which no declaration whatsoever had been mentioned. 3. Thus, the question referred is answered in the aforementioned terms.