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<h1>Appellate Tribunal reverses denial of Cenvat credit, allows appeal on input usage</h1> The Appellate Tribunal CESTAT, New Delhi allowed the appellant's appeal against the Order-in-Appeal. The denial of Cenvat credit was overturned as it was ... Cenvat/Modvat The Appellate Tribunal CESTAT, New Delhi allowed the appeal filed by the appellant against the Order-in-Appeal. The benefit of Cenvat credit was denied initially, but it was found that the inputs and packing material were received and used in the manufacture of the final product, so the credit cannot be denied. The impugned order was set aside, and the appeal was allowed.