Appellate Tribunal remands Modvat credit issue for reevaluation by Commissioner

The appeal was allowed by the Appellate Tribunal CEGAT, Mumbai, remanding the matter to the Commissioner (Appeals) for further determination on Modvat credit availability for various items. Credit was allowed on certain tanks subject to proof of usage, while fittings for plant equipment were not considered capital goods and required further examination. Electrical control panels were deemed capital goods, but eligibility of other components needed review, resulting in the setting aside of the impugned order.

---

---

The appeal was allowed by the Appellate Tribunal CEGAT, Mumbai. The matter was remanded to the Commissioner (Appeals) for further determination on Modvat credit availability for various items. Credit was allowed on certain tanks subject to proof of usage. Fittings for plant equipment were not considered capital goods, and the matter was remanded for further examination. Electrical control panels were deemed capital goods, but eligibility of other components needed further review. The impugned order was set aside.

---