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of <h1>Appellant wins appeal for Modvat credit denial on sheets less than 2mm.</h1> <h3>GUPTA METAL INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, DELHI</h3> The appellant successfully appealed the disallowance of Modvat credit for sheets less than 2 mm used in manufacturing poles. The Tribunal held that ... Cenvat/Modvat - Inputs The appellant appealed against the disallowance of Modvat credit for sheets less than 2 mm used in manufacturing poles. The Revenue argued that only sheets of 2 mm and 2.5 mm were specified for use. The Tribunal ruled in favor of the appellant, stating that credit for inputs used in the final product cannot be denied based on cost or specification discrepancies. The appeal was allowed, and the impugned order was set aside.
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