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<h1>Appellate Tribunal allows input credit for Hytherm 500 in manufacturing process</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, finding that the product Hytherm 500 was eligible for input credit as it was used in the ... Modvat The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the eligibility of input of the product Hytherm 500. The Commissioner (Appeals) disallowed the credit, but the Tribunal accepted that Hytherm 500 is used in the manufacturing process and set aside the impugned order.