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<h1>Appellate Tribunal allows Modvat credit for aluminium tubes without Rule 57G; Intent evident in classification list.</h1> The Appellate Tribunal CEGAT, Mumbai allowed Modvat credit of Rs. 7,00,587.91 on aluminium hollow tubes and pipes from November 1991 to June 1992. The ... Modvat/Cenvat - Aluminium hollow tubes and pipes The Appellate Tribunal CEGAT, Mumbai allowed Modvat credit of Rs. 7,00,587.91 on aluminium hollow tubes and pipes from November 1991 to June 1992. The appellant's intention to avail credit was shown in the classification list, so the credit was granted despite no separate Rule 57G declaration initially filed. The Tribunal set aside the denial and allowed the appeal. (Case citation: 2002 (3) TMI 760 - CEGAT, Mumbai)
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