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<h1>Appellate Tribunal rejects appeal due to denial of transitional credit under Rule 57H</h1> The Appellate Tribunal CEGAT, Mumbai rejected the appeal due to the Commissioner (Appeals) incorrectly denying the benefit of transitional provisions ... Modvat The Appellate Tribunal CEGAT, Mumbai rejected the appeal where the Commissioner (Appeals) erred in denying the benefit of transitional provisions under Rule 57H for Modvat credit. The Tribunal held that the credit can be taken if there is a delay in granting permission after the application is made, and the inputs are eligible for the final product. The appeal was rejected based on this reasoning.
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