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<h1>CEGAT Tribunal: Modvat credit allowed for Radio Pagers used in Mobile Pager manufacturing.</h1> <h3>COMMISSIONER OF C. EX., NEW DELHI Versus CASIO BHARATI MOBILE COMMUNICATIONS LTD.</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondent, holding that Modvat credit on Radio Pagers used in manufacturing Mobile Pagers ... Modvat - Pager The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondent regarding the admissibility of Modvat credit on Radio Pagers used in manufacturing Mobile Pagers. The Tribunal rejected the Revenue's appeal, stating that the imported Radio Pagers were used in making the final product, making Modvat credit valid.