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<h1>Tribunal denies MODVAT benefit for tire manufacturing equipment; request for modification rejected.</h1> The Appellate Tribunal CEGAT, New Delhi rejected a request for modification of a previous order denying MODVAT benefit to certain goods used in tire ... Rectification of mistake The Appellate Tribunal CEGAT, New Delhi rejected a request for modification of a previous order denying MODVAT benefit to certain goods used in tire manufacturing. The Tribunal held that the goods in question were equipment excluded from the definition of 'inputs' based on a Supreme Court decision. The request for modification was rejected. (Citation: 1993 (9) TMI 197 - CEGAT, New Delhi)