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of <h1>CESTAT denies Modvat credit on 'flame proof glass light fittings' for April 1996. Pre-deposit order issued.</h1> <h3>CHEMPLAST SANMAR LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM</h3> CHEMPLAST SANMAR LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM - 2005 (192) E.L.T. 338 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai denied Modvat credit of Rs. 80,219 on 'flame proof glass light fittings' for April 1996. The appellants were directed to pre-deposit the amount within four weeks. Compliance report due on 13th May 2005.
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