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of <h1>Tribunal Upholds Decision on Modvat Credit for Gas Purifier System</h1> The Tribunal upheld the decision of the adjudicating authority, dismissing the appeal against the Commissioner's order on Modvat credit for a gas purifier ... Modvat/Cenvat - Modvat on capital goods The appeal was filed against the Commissioner's order regarding Modvat credit on a gas purifier system. The appellant argued that the system consisted of puracarb media and purafil. The adjudicating authority held that these items did not qualify as capital goods for credit. The Tribunal dismissed the appeal due to lack of evidence to rebut lower authorities' findings.
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