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of <h1>CESTAT Kolkata: Appeal Dismissed Due to Lack of Factory Facility for Spare Parts Conversion</h1> The Appellate Tribunal CESTAT, Kolkata dismissed the appeal on 12-10-2004 as the appellant company's factory lacked the necessary facility to convert MS ... Cenvat/Modvat - Inputs The Appellate Tribunal CESTAT, Kolkata dismissed the appeal as the appellant company's factory did not have the facility to convert MS Billets and Rounds into spare parts, leading to the disallowance of Modvat facility. The appeal was dismissed on 12-10-2004.
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