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of <h1>CEGAT Appellate Tribunal overturns penalty, grants appeal on Modvat credit denial for processed inputs.</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, setting aside the penalty and allowing the appeal regarding the denial of Modvat ... Modvat - Declaration The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the denial of Modvat credit. The appellant clarified the correct sub-heading for inputs and provided evidence that the inputs received were roughly shaped flanges, which were further processed into final products. The tribunal set aside the penalty and allowed the appeal.
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