Modvat Credit Allowed for Trichloro Ethylene and Carbon Tetra Chloride

The Appellate Tribunal CEGAT NEW DELHI held that Trichloro Ethylene and Carbon Tetra Chloride are eligible for Modvat credit, regardless of their use for cleaning goods. The essentiality distinction for inputs is irrelevant in the Modvat scheme. The Revenue's appeal was rejected.

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The Appellate Tribunal CEGAT NEW DELHI ruled that Trichloro Ethylene and Carbon Tetra Chloride are entitled to Modvat credit even if used for cleaning goods. The distinction of essentiality for inputs is immaterial in the Modvat scheme. The appeal of the Revenue was dismissed.

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