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<h1>CEGAT Tribunal Reverses Decision on Duty Quantification, Citing Asia Brown Boveri Precedent</h1> <h3>ALFA LAVAL (INDIA) LTD. Versus COMMISSIONER OF CUS. & C. EX., PUNE-II</h3> The Appellate Tribunal CEGAT, Mumbai allowed the Revenue's appeal regarding the quantification of duty on removed inputs not used in final goods ... Modvat/Cenvat The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the Revenue regarding the quantification of duty on removed inputs not used in final goods production. The Tribunal reversed its decision based on a previous judgment and dismissed the Revenue's appeal in line with the Asia Brown Boveri Ltd. case, withdrawing the earlier order.