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<h1>Tribunal upholds Modvat credit for capital goods, dismisses appeal as duplication.</h1> The Tribunal upheld the Commissioner's decision to extend Modvat credit on items like electric panels and weighing scales, considered capital goods under ... Modvat - Capital goods - Appeal The Revenue filed two appeals but only one was necessary. Appeal No. E/133 of 2000 was dismissed as duplication. The Commissioner extended Modvat credit on items like electric panel and weighing scales, considered capital goods under Rule 57Q. Tribunal upheld the decision, stating such items are eligible for Modvat credit.
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