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<h1>CEGAT in New Delhi: Modvat Credit Allowed for Capital Goods</h1> The Appellate Tribunal CEGAT in New Delhi allowed the appeal filed by the appellants regarding denial of Modvat credit on capital goods, including spares ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT in New Delhi allowed the appeal filed by the appellants regarding denial of Modvat credit on capital goods. The appellants manufacture V.P. Sugar and Molasses, and were denied credit on spares for cane and bagasse carriers initially. However, the tribunal accepted the explanation provided by the appellants and held them eligible for the Modvat credit on the spares. Additionally, the Modvat credit on C.I. Plates used in base boilers was also deemed admissible to the appellants. The appeal was allowed with consequential relief.
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