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<h1>CEGAT Upholds Dismissal of Revenue's Modvat Credit Appeals on Capital Goods</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the Revenue's appeals regarding Modvat credit wrongly taken by respondent assessees, affirming that the ... Modvat on capital goods The Appellate Tribunal CEGAT, Mumbai heard four appeals filed by the Revenue regarding Modvat credit wrongly taken by the respondent assessees. The Commissioner (Appeals) reversed the orders and allowed the appeals, but the Revenue filed new appeals. The Tribunal dismissed the appeals, stating that the goods were spares or replacement parts for capital goods and the appeals were frivolous. The stay applications were also disposed of.
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