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<h1>Modvat credit allowed for duty paid on air compressors used in battery production</h1> The Appellate Tribunal upheld the Commissioner (Appeals) order granting Modvat credit for duty paid on air compressors used in making electric batteries, ... Modvat on capital goods The appeal was against the Commissioner (Appeals) order granting Modvat credit for duty paid on air compressors used in making electric batteries. The Appellate Tribunal upheld the decision, stating that the compressors were part of the plant and eligible for credit under Rule 57Q. The appeal was dismissed.
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