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of <h1>CEGAT Confirms Duty, Waives Penalty for Appellants on Modvat Credit Rule Violation</h1> The Appellate Tribunal CEGAT, Kolkata confirmed a duty amount of Rs. 1,78,850 against the appellants for not debiting Modvat credit as per Rule 57CC. The ... Modvat/Cenvat - Penalty - Imposition of The Appellate Tribunal CEGAT, Kolkata confirmed a duty amount of Rs. 1,78,850 against the appellants for not debiting Modvat credit as per Rule 57CC. The penalty of Rs. 2,000 was imposed but later set aside due to lack of awareness about the rule. The appeal was disposed of with the duty confirmed and penalty waived.
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