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of <h1>Court dismisses Department's petition under Central Excise Act, 1944 on Modvat credit</h1> The High Court of Punjab & Haryana at Chandigarh dismissed a petition filed by the Department under Section 35G of the Central Excise Act, 1944 ... Reference to High Court - Cenvat/Modvat The High Court of Punjab & Haryana at Chandigarh considered a petition filed by the Department under Section 35G of the Central Excise Act, 1944 regarding Modvat credit for certain items. The court ruled in favor of the assessee based on a previous Division Bench judgment. The petition was dismissed as no referable question arose from the Tribunal's order.
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