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<h1>CEGAT Kolkata: Appeal Partially Allowed on Modvat Credit Disallowance Due to Procedural Irregularities.</h1> The Appellate Tribunal CEGAT, Kolkata partially allowed the appeal regarding disallowance of Modvat credit on minor procedural irregularities. The ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, Kolkata partially allowed the appeal filed by the appellants regarding disallowance of Modvat credit on minor procedural irregularities. The Tribunal directed the original adjudicating authority to re-consider and allow credit for certain items where procedural issues were rectified. The appeal was partially allowed and partially remanded for further consideration.