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<h1>Appellate Tribunal upholds Modvat credit for Iron & Steel products, citing Rule 57Q & Supreme Court precedent.</h1> The Appellate Tribunal CEGAT, New Delhi dismissed four Revenue appeals challenging the allowance of Modvat credit on capital goods for Iron & Steel ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi dismissed four Revenue appeals against a common order allowing Modvat credit on various capital goods for Iron & Steel products under Rule 57Q of the Central Excise Rules, 1944. The Tribunal found the Modvat credit admissible based on the judgment of the Supreme Court in the case of CCE, Coimbatore v. M/s. Jawahar Mills Ltd. reported in 2001 (132) E.L.T. 3 (S.C.).
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