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of <h1>CEGAT Rules in Favor of Manufacturer in 'Phexin' Production Case</h1> The Appellate Tribunal CEGAT ruled in favor of the manufacturer in a case involving 'phexin' medicine production for a loan licensee. Despite ... Cenvat/Modvat The judgment by Appellate Tribunal CEGAT, Mumbai involved a case where the appellants manufactured medicine named 'phexin' for a loan licensee. They had taken credit based on invoices showing the licensee as the consignee. Despite queries and a show cause notice seeking recovery, the Tribunal ruled in favor of the manufacturer as the actual receipt of goods was not disputed, applying a precedent where a similar situation was considered for Modvat credit eligibility.
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