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of <h1>Manufacturers granted Modvat credit for duty on inputs used for moped chains</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, manufacturers of cycle and moped chains, allowing Modvat credit for duty paid ... Reference application The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents, who were manufacturers of cycle and moped chains. Modvat credit taken by the respondents for duty paid on inputs used for moped chains was allowed, citing previous Tribunal decisions. The Department's appeals were rejected as they lacked merit based on the Tribunal's decisions.
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