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of <h1>Tribunal Upholds Denial of Modvat Credit for Air-Conditioners Post-Exclusion</h1> The Appellate Tribunal CEGAT, New Delhi upheld the decision denying Modvat credit for air-conditioners received after a notification excluding them from ... Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi upheld the decision regarding Modvat credit for air-conditioners received after a specific notification excluding them from eligibility. The appeal was rejected as the credit was availed after the exclusion date. The appellants did not appear for the hearing. The judgment was in favor of the Respondent.
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