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<h1>Tribunal rules no pre-deposit needed for M/s. D.L.F. Cement Ltd. Modvat credit denied for EPABX and lighting lamps.</h1> <h3>DLF. CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II</h3> DLF. CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II - 2002 (150) E.L.T. 332 (Tri. - Del.) The Appellate Tribunal in New Delhi ruled that M/s. D.L.F. Cement Ltd. was not required to pre-deposit any amount as no Modvat credit was disallowed. The tribunal rejected the appeal as EPABX and lighting lamps were deemed ineligible for Modvat credit. The decision was made with the consent of both parties.