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<h1>Appellate Tribunal rules electronic yarn evenness tester qualifies as capital goods for Modvat credit.</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal regarding Modvat credit for an electronic yarn evenness tester as capital goods ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal against the order allowing Modvat credit for electronic yarn evenness tester as capital goods used in yarn manufacturing. The decision was based on a previous Tribunal ruling in a similar case.
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