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<h1>Appellate Tribunal Allows Modvat Credit for Lubricants & Materials</h1> The Appellate Tribunal CEGAT, Bangalore allowed the eligibility of Modvat credit for lubricants, unsaturated polyester resin, fibre glass, and Nalcool, ... Modvat/Cenvat The judgment by Appellate Tribunal CEGAT, Bangalore addressed the eligibility of certain items as inputs for Modvat credit. The items in question were lubricants, unsaturated polyester resin, fibre glass, and Nalcool. After considering relevant case laws, the Tribunal allowed the eligibility of Modvat credit for these items.