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<h1>CEGAT Rules in Favor of Appellants in Modvat Credit Appeal</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the denial of Modvat credit for V.P. Sugar and Molasses due to a ... Modvat/Cenvat - Declaration by post The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding denial of Modvat credit for V.P. Sugar and Molasses due to missing declaration under Rule 57G, as evidence showed declaration sent by post was received by the Asst. Commissioner. The appeal was allowed, setting aside the impugned order.