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<h1>Appellate Tribunal grants Modvat credit on Seamless Steel Tubes, denies on H.R. Coils</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus D. MS SUGAR</h3> The Appellate Tribunal CEGAT allowed Modvat credit on Seamless Steel Tubes and denied it on H.R. Coils, partly rejecting the Revenue's appeal on S.S. ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit on Seamless Steel Tubes and denied it on H.R. Coils. The appeal was partly allowed by rejecting the Revenue's appeal on S.S. Tubes and allowing it on H.R. Coils.