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<h1>Appellate Tribunal dismisses appeal on MODVAT credit for metal containers</h1> <h3>PARO FOOD PRODUCTS Versus COLLECTOR OF C. EX.</h3> The appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS. The appellant's claim for MODVAT credit for metal containers was rejected as they had ... MODVAT Credit The appeal was dismissed by the Appellate Tribunal CEGAT, MADRAS. The appellant's claim for MODVAT credit for metal containers was rejected as they had not filed a declaration for it as required by Rule 57-G. The waiver of pre-deposit of duty was granted.