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of <h1>Tribunal allows appeal for Modvat credit on Centre Column & Bottom Plates of moulds</h1> The appeal was allowed as the tribunal held that Modvat credit cannot be denied for Centre Column and Bottom Plates of moulds as they are part of the ... Cenvat/Modvat - Modvat on capital goods The appeal involved denial of Modvat credit of Rs. 19,548 for Centre Column and Bottom Plates of moulds. The appellant argued that these items are part of moulds and should be allowed credit as per the law. The tribunal agreed, stating that there was no change in the law, so Modvat credit cannot be denied. The appeal was allowed, and the stay petition was disposed of accordingly.
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