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<h1>Tribunal grants duty credit for testing apparatus in manufacturing process</h1> <h3>POWER BUILD LTD. Versus COMMISSIONER OF CUS. & C. EX., BARODA</h3> The Tribunal overturned the decision of the Commissioner (Appeals) and allowed the appeal, granting duty credit for testing apparatus as part of the ... Modvat/Cenvat - Modvat on capital goods The dispute was about the admissibility of testing apparatus for gear motors. The Commissioner (Appeals) denied duty credit, but the Tribunal held that testing apparatus can be considered part of the manufacturing process. Citing previous cases, the Tribunal ruled in favor of the appellant, allowing the appeal and granting consequential relief.