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of <h1>Appeal Dismissed for Modvat Credit Disallowance: Lack of Evidence.</h1> <h3>DSM SUGAR MILLS Versus COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD</h3> The appeal against the disallowance of Modvat credit was dismissed by the Tribunal due to the items not meeting the credit criteria as per previous ... Modvat/Cenvat - Modvat on capital goods The appeal was filed against the disallowance of Modvat credit on various items. The Tribunal upheld the disallowance, stating that the items did not qualify for the credit based on previous decisions. The appellants failed to provide sufficient evidence to support their claims, leading to the dismissal of the appeal.
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