2002 (5) TMI 54

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..... nder 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, 1999. The Revenue's appeal was dism .....

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..... of Central Excise, Coimbatore and Others v. Jawahar Mills Ltd. and Others - 2001 (132) E.L.T. 3 (S.C.) = 2000 (6) Supreme Court Cases 274. 5. Even if we overlook the delay in filing the petition, the claim of the Revenue cannot be sustained in view of the authoritative pronouncement of their Lordships of the Supreme Court. Resultantly, the petition is dismissed in limine.  
Case laws, D .....

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