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<h1>CEGAT New Delhi allows Revenue's appeal on Modvat credit disallowance. Lower authority decision set aside.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's appeal regarding Modvat credit disallowance. The decision of the lower appellate authority ... Modvat/Cenvat - Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's appeal regarding Modvat credit disallowance. The lower appellate authority made an error in interpreting Rule 57Q, as the goods were not eligible for credit. The decision was set aside, and the appeal was allowed.
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