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of <h1>CESTAT rules in favor of appellant on Modvat credit denial appeal</h1> <h3>GREEVA Versus COMMR. OF C. EX., AHMEDABAD-I</h3> GREEVA Versus COMMR. OF C. EX., AHMEDABAD-I - 2008 (232) E.L.T. 736 (Tri. - Ahmd.) The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, Ms. Archana Wadhwa, represented by Shri P.G. Mehta, Advocate. The Modvat credit was denied due to technical and procedural grounds, but it was found that the inputs were duty paid and used in manufacturing the final product. The tribunal allowed the appeal, stating that technical objections cannot be a basis for denial of credit if the duty paid character of the input is established.
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