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<h1>Modvat credit denied for annealing and pickling inputs, extended recovery period inapplicable</h1> The Appellate Tribunal CEGAT, Mumbai held that Modvat credit on inputs used in annealing and pickling processes was not eligible as the processes did not ... Reference to High Court - Modvat The Appellate Tribunal CEGAT, Mumbai considered Modvat credit on inputs used in annealing and pickling processes. Tribunal ruled processes did not amount to manufacture. Extended period for recovery of duty not applicable due to absence of intention to evade duty. Application dismissed.