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<h1>CEGAT Upholds Duty Demands on Pump Parts Manufacturing; Modvat Credit Allowed if Admissible.</h1> The Appellate Tribunal CEGAT, New Delhi rejected the appeals by M/s. Kamla Castings and M/s. Pyare Lal Rameshwar Prashad related to duty demands on pump ... Modvat credit The Appellate Tribunal CEGAT, New Delhi heard two appeals by M/s. Kamla Castings and M/s. Pyare Lal Rameshwar Prashad against a common order-in-appeal. The Collector of Central Excise had confirmed duty demands against the appellants related to pump parts manufacturing. The appellants claimed their classification lists were approved and cited previous tribunal decisions. The tribunal rejected the appeals, stating the matter was already decided against the appellants, but allowed Modvat credit if admissible.