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of <h1>Appellate Tribunal denies Modvat credit for 'Pacmaan' material in sugar manufacturing</h1> <h3>OUDH SUGAR MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW</h3> OUDH SUGAR MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW - 2005 (180) E.L.T. 272 (Tri. - Del.) The judgment by Appellate Tribunal CESTAT, New Delhi stated that Modvat credit was denied to the appellants for wrongly availing it on 'Pacmaan' as capital goods. The 'Pacmaan' material was used for tightening joints of pipes in sugar manufacturing, but it was not considered a capital good. The appeal was rejected as the material did not have a role in the final product manufacturing.
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