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of <h1>Tribunal rejects Revenue's appeal on Modvat credit for starter coil and coils as capital goods.</h1> The Revenue's appeal against allowing Modvat credit for starter coil and coils as capital goods before 16-3-1995 was rejected by the Tribunal. The ... Modvat on capital goods The Revenue appealed against the Order-in-Appeal allowing Modvat credit for starter coil and coils as capital goods before 16-3-1995. The Revenue argued these items were not covered under Rule 57Q at that time. The Tribunal, citing a previous case, upheld that starter coil and coils are indeed eligible for Modvat credit even before the relevant notifications. The appeal was rejected.
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