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<h1>Appellate Tribunal CEGAT ruling allows Modvat credit for specific manufacturing inputs.</h1> <h3>WOCKHARDT LTD. Versus COMMISSIONER OF CUS. & C. EX., AURANGABAD</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the disallowance of Modvat credit for certain items, deeming them eligible for capital ... Modvat/Cenvat - Capital goods The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the disallowance of Modvat credit for Distilled Water Storage Tank and Laminated Air Flow Unit. The items were deemed eligible for capital goods credit based on their specific use in manufacturing I.V. fluids and ensuring a sterile testing environment. The decision was supported by relevant case law.