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of <h1>CEGAT Bangalore Upholds Dismissal of Revenue's Appeal on Modvat Credit Reversal</h1> The Appellate Tribunal CEGAT, Bangalore dismissed Revenue's appeal regarding the reversal of Modvat credit on empty drums/cans not liable to duty, ... Modvat/Cenvat - Modvat on inputs - Empty drums/cans The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by Revenue regarding the reversal of Modvat credit on empty drums/cans not liable to duty. The Tribunal followed precedent and accepted the contention of the respondents, stating that no stay had been granted by the Supreme Court on the issue.
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