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<h1>CEGAT Mumbai: Appellate Tribunal expands Modvat credit scope on dicamol powder</h1> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, allowing their appeals and setting aside the Commissioner's order regarding Modvat ... Modvat The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in a case involving Modvat credit on dicamol powder. The Commissioner (Appeals) had excluded dicamol powder from the definition of input, but the Tribunal overturned this decision citing a Larger Bench decision that widened the scope of 'used in or in relation to' the manufacture of final products. The Tribunal allowed the appeals and set aside the Commissioner's order.
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