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<h1>Appellate Tribunal allows Modvat credit for Electronic Push Button Telephones, overturning Commissioner's decision.</h1> <h3>BHARTI SYSTEL LIMITED Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT allowed Modvat credit for Electronic Push Button Telephones, setting aside the Commissioner's order and remanding the matter ... Modvat/Cenvat The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit to the appellants for Electronic Push Button Telephones. The Tribunal set aside the Commissioner's order disallowing the credit, citing amended provisions of Rules 57G and 57T of the Central Excise Rules, 1944. The matter was remanded for reconsideration by the original authority.