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<h1>Tribunal rejects Revenue's appeal on Modvat credit for Rough Rolls, classifying finished rolls as machinery parts.</h1> The Revenue's appeal regarding Modvat credit on duty paid for Rough Rolls was rejected by the Tribunal in favor of M/s. Jindal Rolling Mills, citing the ... Modvat/Cenvat - Modvat on inputs The appeal was filed by the Revenue regarding the admissibility of Modvat credit on duty paid for Rough Rolls by M/s. Jindal Rolling Mills. The Tribunal rejected the appeal, stating that the benefit of certain notifications was available to the Respondents based on previous decisions and the classification of finished rolls as parts of machinery.
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