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of <h1>Appellate Tribunal overturns denial of Modvat credit for 'Kerox Grey' & 'Pigments' under Heading 32.06</h1> The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal, overturning the disallowance of Modvat credit for 'Kerox Grey' and 'Pigments' under Heading ... Modvat - Declaration The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal regarding disallowance of Modvat credit of Rs. 7,830.00 as 'Kerox Grey' and 'Pigments' were considered the same for classification under Heading 32.06. The denial of Modvat credit based on sub-heading differences and brand-name description was deemed improper. The impugned order was set aside, and the appeal was allowed.
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