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of <h1>Appellate Tribunal rules in favor of appellant in Modvat credit dispute, overturning penalty imposition.</h1> The Appellate Tribunal CEGAT, Kolkata allowed the appellant's appeal regarding denial of Modvat credit and imposition of personal penalty. The Tribunal ... Modvat The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding denial of Modvat credit and imposition of personal penalty. The Tribunal held that the appellants were entitled to the benefit of Modvat credit as per Rule 57G (5) and set aside the impugned orders.
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