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of <h1>CEGAT Allows Modvat Credit on Explosives & Furnace Oil, Dispenses Pre-Deposit & Stay on Duty Recovery</h1> <h3>JAYPEE REWA CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR</h3> JAYPEE REWA CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR - 1998 (102) E.L.T. 170 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, allowing Modvat credit on explosives and furnace oil. The requirement of pre-deposit of duty was dispensed with and its recovery stayed during the appeal, as explosives were deemed eligible inputs and registration of depots was not necessary.
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