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of <h1>Modvat Credit Allowed for Trichloro Ethylene and Carbon Tetra Chloride</h1> <h3>COLLECTOR OF C. EX., AHMEDABAD Versus INSAT HEAT EXCHANGERS (P.) LTD.</h3> The Appellate Tribunal CEGAT NEW DELHI held that Trichloro Ethylene and Carbon Tetra Chloride are eligible for Modvat credit, regardless of their use for ... - 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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