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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal Upholds Modvat Credit for Chemicals in Manufacturing Process</h1> The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals) order allowing Modvat credit for chemicals used in phosphate coating on motor vehicle ... Modvat The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals) order allowing Modvat credit for chemicals used in phosphate coating on motor vehicle parts. The Revenue's appeal against this decision was dismissed as the chemicals were deemed necessary for the manufacturing process of the final product. (Citation: 1996 (4) TMI 332 - CEGAT, Mumbai)

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