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<h1>Modvat credit for brass scrap upheld as copper scrap by CEGAT Tribunal</h1> The Revenue's appeal against allowing Modvat credit on brass scrap declared as copper scrap was dismissed by the Appellate Tribunal CEGAT, New Delhi. The ... Modvat - Declaration The Revenue appealed against the Order-in-Appeal allowing Modvat credit on brass scrap declared as copper scrap. The Commr. (Appeals) held that copper scrap includes brass scrap as per Section Note 4, dismissing the Revenue's appeal. The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. (1997 (10) TMI 176 - CEGAT, NEW DELHI)