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of <h1>CEGAT: Hydrazine Hydrate Not Eligible for Modvat Credit, Explosives Allowed</h1> The Appellate Tribunal CEGAT allowed Modvat credit for explosives used in mines but denied it for hydrazine hydrate, stating it is an eligible input for ... Modvat - Hydrazine hydrate - Adjudication The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit for explosives used in mines but denied it for hydrazine hydrate. The Tribunal held that hydrazine hydrate is an eligible input for Modvat credit as it is used in water treatment essential for electricity generation in cement manufacturing. The appeal by the revenue was partly allowed.
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