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of <h1>Appellate Tribunal CEGAT Allows Modvat Credit on Capital Goods</h1> <h3>INDIAN SEAMLESS STEELS & ALLOYS LTD. Versus COMMISSIONER OF C. EX., PUNE</h3> INDIAN SEAMLESS STEELS & ALLOYS LTD. Versus COMMISSIONER OF C. EX., PUNE - 1999 (113) E.L.T. 222 (Tribunal) The judgment by the Appellate Tribunal CEGAT, Mumbai, in Appeal No. 158 and Appeal No. 871/96 addressed the eligibility for Modvat credit on capital goods. The Tribunal allowed the appeals, stating that the materials listed in the appeals are eligible for Modvat credit based on previous decisions and rulings.
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