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of <h1>CEGAT Upholds Credit for Imported Grinding Wheels | Commissioner's Decision Supported | Precedents</h1> The Appellate Tribunal CEGAT, Mumbai upheld the admissibility of credit for imported grinding wheels, which the Assistant Collector had denied. The ... Modvat/Cenvat - Modvat on inputs The Appellate Tribunal CEGAT, Mumbai upheld the admissibility of credit for imported grinding wheels, which the Assistant Collector had denied. The Commissioner (Appeals) supported the admissibility based on case law, leading to the Revenue's appeal being dismissed. The Tribunal cited previous judgments and a circular to support the decision.
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