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<h1>CEGAT Chennai: Modvat credit on battery assembly for PLC unit allowed. Impugned order set aside.</h1> The Appellate Tribunal CEGAT, Chennai allowed the appeal for condonation of a seven-day delay. It held that Modvat credit on battery assembly for the PLC ... Appeal - Limitation - Condonation of delay The Appellate Tribunal CEGAT, Chennai allowed the appeal seeking condonation of a seven-day delay. The Tribunal held that Modvat credit on battery assembly for the PLC unit was eligible based on relevant circular and rules. The order impugned was set aside, and the appeal was allowed with consequential relief.