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of <h1>CEGAT affirms Modvat credit for panels as capital goods</h1> The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals)' decision allowing Modvat credit on panels as they were considered components of a ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, Kolkata ruled on the admissibility of Modvat for panels as capital goods. The Commissioner (Appeals) upheld the decision to allow Modvat credit on the panels, stating that they are components of a generating set and qualify as capital goods. The Revenue's appeal was rejected.
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