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of <h1>Denial of Modvat Credit on Iron and Steel Sheets Upheld</h1> The appeal challenging the denial of Modvat credit on iron and steel sheets for tank and mold construction was dismissed by the Appellate Tribunal CEGAT, ... Modvat on capital goods The case involved the admissibility of Modvat credit on iron and steel sheets used for constructing tanks and moulds. The benefit of the credit was denied as the sheets were considered raw materials, not capital goods. The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi.
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