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<h1>Appellate tribunal overturns Modvat credit disallowance for nuts, bolts, and screws</h1> The appellate tribunal allowed the appeal, overturning the Modvat credit disallowance for nuts, bolts, and screws. The decision was based on the lack of ... Modvat/Cenvat - Modvat on capital goods The appellate tribunal allowed the appeal after rejecting the Modvat credit disallowance for nuts, bolts, and screws due to a lack of declaration under Rule 57T. The tribunal emphasized the importance of maintaining records to show proper use of capital goods and remanded the case for further review by the Asst. Commissioner.
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