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<h1>Appellate Tribunal allows Modvat credit on cells/batteries and torch sleeves</h1> The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, allowing Modvat credit on cells/batteries and sleeves for torches. The impugned ... Cenvat/Modvat The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, manufacturers of torches, allowing Modvat credit on cells/batteries and sleeves for torches. The Tribunal found that the value of cells was included in the assessable value of torches, making them eligible for the credit. The impugned order disallowing the credit and imposing penalty was set aside, and the appeal was allowed.
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