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<h1>CEGAT Mumbai Upholds Commissioner's Order on Modvat Credit for Packaging Input Materials</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the revenue's appeal regarding Modvat credit for input materials used in packaging, upholding the ... Appeal by department - Grounds The Appellate Tribunal CEGAT, Mumbai dismissed the revenue's appeal regarding Modvat credit for input materials used in packaging, citing precedents from the Madras High Court and the Tribunal. The Tribunal upheld the Commissioner's order based on existing law, finding the appeal without merit.