2014 (9) TMI 451

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....sh Singh Chauhan ORDER The appeal by the revenue arises from an order of the Customs, Excise and Services Tax Appellate Tribunal1 dated 6 February 2014. The revenue has formulated the following question of law: "Whether allowing of Modvat Credit by the Customs, Excise & Service Tax Appellate Tribunal on inputs which were used in repairing of old transformers and which did not suffer any Central....