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<h1>Appellate Tribunal allows Modvat credit for electric motors as essential components. Appeal granted, previous denial overturned.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, determining that electric motors were eligible for Modvat credit as essential components of the ... Modvat The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the eligibility of electric motors as inputs for Modvat credit. The Tribunal held that the motors were essential components of the goods manufactured and cleared by the appellant, thus qualifying for credit. The order denying credit was set aside. (Case: 1997 (8) TMI 195 - CEGAT, Mumbai)
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