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<h1>CEGAT Dismisses Revenue's Appeal on Modvat Credit Disallowance</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus RANA MOHENDRA PAPERS LTD.</h3> The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal seeking disallowance of Modvat Credit on various items, relying on a prior judgment ... Modvat - Capital goods The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by Revenue seeking disallowance of Modvat Credit on various items. The Tribunal's decision was based on a previous judgment in the case of Jawahar Mills & Others v. CCE.