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of <h1>Appellate Tribunal allows MODVAT Credit for job work inputs</h1> <h3>Hammer Forge Versus CCE, New Delhi</h3> The Appellate Tribunal CEGAT, Delhi allowed the appeal filed by the appellants against the order-in-appeal passed by the Commissioner (Appeals). The ... - The Appellate Tribunal CEGAT, Delhi allowed the appeal filed by the appellants against the order-in-appeal passed by the Commissioner (Appeals). The benefit of MODVAT Credit was denied to the appellants on inputs used in goods for job work, but the Tribunal held that they are entitled to the credit. The impugned order was set aside, and the appeal was allowed with consequential relief.
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