2010 (4) TMI 629

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.... the Respondent. [Order per: Ashutosh Mohunta, J. (Oral)]. - The Revenue has impugned the order (Annexure P-3) passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') dated 18-9-2002, vide which the order passed by the Commissioner (Appeals) was upheld and the respondent No.1 was held entitled to claim modvat credit on the inputs as per certificate ....