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of <h1>CEGAT Appellate Tribunal allows Modvat credit appeal on Bill of Entry, deems sister concern's endorsement valid.</h1> <h3>ASWM SPINNING MILLS Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> The Appellate Tribunal CEGAT, New Delhi allowed the appellants' appeal regarding the disallowed Modvat credit on a Bill of Entry. The Tribunal deemed the ... Modvat/Cenvat - Modvat on inputs The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the disallowed Modvat credit on a Bill of Entry. The Tribunal found that the endorsement by a sister concern was valid as both units were related, and the appellants had received the entire consignment. The appeal was allowed, and the impugned order was set aside.
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