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<h1>CEGAT Ruling: X-ray Film in Nuclear Plants = Camera Part, Credit Cannot Be Denied</h1> The Appellate Tribunal CEGAT, Mumbai ruled that X-ray film used in the manufacture of nuclear power plants is considered a part of the camera and credit ... Modvat The Appellate Tribunal CEGAT, Mumbai ruled that X-ray film used in the manufacture of nuclear power plants is considered a part of the camera and credit cannot be denied. The appeal was dismissed. (Citation: 1997 (1) TMI 306 - CEGAT, Mumbai)