2002 (2) TMI 963 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit to the appellants for Electronic Push Button Telephones. The Tribunal set aside the Commissioner's order disallowing the credit, citing amended provisions of Rules 57G and 57T of the Central Excise Rules, 1944. The matter was remanded for reconsideration by the original authority.