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of <h1>Appellate Tribunal grants Modvat credit to assessee in appeal against Customs Commissioner decision.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appellants' appeal against the Commissioner of Central Excise and Customs' decision. The Tribunal granted ... Modvat The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellants against the decision of the Commissioner of Central Excise and Customs. The Tribunal granted Modvat credit of Rs. 41,908 claimed by the assessee for availing credit on Light Diesel Oil without filing Modvat declaration.
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