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<h1>CEGAT Bombay Upholds Duty Exemption on Plastic Scrap; Modvat Credit Retained</h1> The Appellate Tribunal CEGAT, Bombay dismissed the appeal against the Order-in-Appeal No. SDK/257/B. II/91, dated 30-7-1991, allowing the respondent to ... Modvat credit The Appellate Tribunal CEGAT, Bombay dismissed the appeal against the Order-in-Appeal No. SDK/257/B. II/91, dated 30-7-1991, allowing the respondent to clear plastic scrap without payment of duty under Notification No. 53/88. The Tribunal held that Modvat credit on PVC compound need not be reversed as per Rule 57D, and Rule 57F does not apply in this case. The appeal was dismissed.
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