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<h1>CEGAT Upholds Denial of Modvat Credit on Iron & Steel Pieces</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding denial of Modvat credit on iron and steel pieces. The Tribunal upheld the decision of ... Modvat The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding denial of Modvat credit on pieces of iron and steel. The Assistant Collector denied the credit, stating the pieces could only be forged, not rolled. However, the Collector (Appeals) allowed the appeal, noting that the pieces were rolled after being obtained from the market. The Tribunal declined to interfere, as it was not proven that the pieces were not rerollable material. Appeal was dismissed.
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