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<h1>Appellate Tribunal allows appeal, credits Steel Authority of India, sets aside penalty.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellant, upholding the denial of credit for the pedal gear change boss but ... Modvat - Declaration The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellant regarding denial of credit on goods described as pedal gear change boss and plate. The Tribunal upheld the denial of credit for the pedal gear change boss but allowed credit for the plate received from Steel Authority of India. The penalty imposed was set aside. The impugned order was set aside to the extent indicated. (Case citation: 1996 (3) TMI 208 - CEGAT, New Delhi)
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