2002 (5) TMI 54

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...., J. (Oral)]. - This is a petition under Section 35H(I) of the Central Excise Act, 1944. Respondent No. 1 claimed Modvat credit of Rs. 21,938/- in respect of goods i.e. switches and push button, switches and controllers and change over panel switches. The claim was disallowed by the Assessing Authority. This order was reversed by the Commissioner, Central Excise (Appeals) vide order dated June 29,....