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of <h1>CEGAT Decision: HSD Oil Not Eligible Input</h1> <h3>COMMISSIONER OF C. EX., BANGALORE Versus BPL REFRIGERATION LTD.</h3> The Appellate Tribunal CEGAT, Bangalore allowed the Revenue's appeal regarding Modvat credit on HSD oil, affirming that HSD oil is not an eligible input ... Modvat/Cenvat - Modvat on inputs The Appellate Tribunal CEGAT, Bangalore allowed the appeal filed by the Revenue regarding Modvat credit on HSD oil, following a previous decision that HSD oil is not an eligible input under Section 112 of the Finance Act, 2000.
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