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<h1>CESTAT Chennai: Textile Machinery Manufacturer Wins Appeal for Modvat Credit on Supplies to EOU</h1> The Appellate Tribunal CESTAT, Chennai allowed the appeal of a textile machinery manufacturer regarding Modvat credit for inputs supplied to a 100% EOU ... Cenvat/Modvat The Appellate Tribunal CESTAT, Chennai allowed the appeal of a textile machinery manufacturer who had incorrectly taken Modvat credit of about Rs. 10,000 for inputs supplied to a 100% EOU without payment of duty, as the supply was made in accordance with a CT-3 Certificate issued by the Central Excise authorities. The Tribunal held that the credit taken was legitimate and set aside the impugned order.
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