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2010 (6) TMI 472 - AT - Central ExciseCenvat credit - Input services -the appellants were manufacturer of excisable goods and the issue was relating to admissibility of cenvat credit on input services and therefore, appeals should have been filed under Section 35B of Central Excise Act, 1944, whereas the appeals nave been filed by using ST-7 forms - There was no Commissionerate at Valsad during the relevant time and the appeals have been filed in the form of ST-7 - Hence, the appeals filed by the Revenue are rejected as not maintainable.
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