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<h1>CEGAT Upholds Modvat Credit on Material Handling Equipments</h1> The Appellate Tribunal CEGAT, New Delhi upheld the Modvat credit on material handling equipments like Wagon Trippler & Hydraulic Unloader, citing ... Modvat on capital goods The Appellate Tribunal CEGAT, New Delhi upheld the Modvat credit on material handling equipments like Wagon Trippler & Hydraulic Unloader, allowing the appeal and citing previous Tribunal decisions. The appeal was dismissed as the issue had already been considered and concluded by the Tribunal.