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of <h1>Manufacturer's Appeal Allowed on Modvat Credit for PVC Scrap as Waste</h1> The Appellate Tribunal CEGAT, Mumbai allowed the manufacturer's appeal regarding the recovery of Modvat credit on polyvinyl chloride scrap, holding it as ... Modvat - Waste/scrap The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of electric cables regarding the recovery of Modvat credit on polyvinyl chloride scrap. The Tribunal held that the scrap was waste or by-product, and Rule 57C applied, allowing the credit. The impugned order was set aside.
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