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of <h1>Appellate Tribunal Reverses Denial of Modvat Credit for Steam Manufacturing</h1> <h3>INDIAN PETROCHEMICALS CORPN. LTD. Versus COMMR. OF CUS. & C. EX., VADODARA</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, reversing the denial of Modvat credit on inputs used in manufacturing steam. The appellant's ... Modvat/Cenvat - Modvat on inputs The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding denial of Modvat credit on inputs used in the manufacture of steam. The tribunal found that the declaration showing steam as the final product was filed by the appellant, leading to the reversal of the denial of credit and penalties imposed.
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