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of <h1>Appellate tribunal allows Modvat credit for pharmaceutical industry Blister Packing machine</h1> <h3>ASSOCIATED CAPSULES LTD. Versus COMMISSIONER OF C. EX., PUNE</h3> ASSOCIATED CAPSULES LTD. Versus COMMISSIONER OF C. EX., PUNE - 1999 (112) E.L.T. 50 (Tribunal) The appellate tribunal allowed the appeal regarding Modvat credit for a Blister Packing machine used in the pharmaceutical industry, stating that the authorities' denial was incorrect. The machine was deemed eligible for Modvat credit under Rule 57Q of the Central Excise Rules.
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