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of <h1>Tribunal grants Modvat credit for specific inputs in manufacturing final products</h1> The tribunal allowed the appeal regarding Modvat credit eligibility for 'Light Diesel Oil' and 'Low Sulphur Heavy Stock' used in manufacturing final ... Modvat The appeal involved the Modvat credit eligibility of 'Light Diesel Oil' and 'Low Sulphur Heavy Stock' used for generating electricity in cement and refractories manufacture. Previous judgments supported Modvat credit eligibility. The tribunal allowed the appeal, stating that the fuel was used in manufacturing final products and not excisable electricity.
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