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of <h1>Tribunal Upholds Denial of MOD VAT Credit for Nitrogen Gas in Manufacturing</h1> <h3>COLLECTOR OF C. EX. & CUS., SURAT Versus MAGATUL CHEMICALS P. LTD.</h3> The Tribunal dismissed the Reference Applications challenging the denial of MOD VAT Credit for nitrogen gas used in manufacturing, emphasizing its ... Reference Application The Tribunal dismissed the Reference Applications challenging the denial of MOD VAT Credit for nitrogen gas used in manufacturing, citing Supreme Court decisions and clarifying the gas is essential for proper chemical reaction, not for machinery maintenance. The Cross Objection was also disposed of accordingly.
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