1999 (8) TMI 227

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....Monica Singal, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J) ]. -  Revenue is aggrieved by the order of the Commissioner (Appeals), Ghaziabad holding that Modvat credit under Rule 57Q is available on circuit breakers which are parts of transformer used in the factory of the respondent herein, who are manufacturer of auto tubes etc. 2. On hearing both ....