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of <h1>CEGAT Kolkata Grants Modvat Credit, Sets Aside Personal Penalty</h1> The Appellate Tribunal CEGAT, Kolkata allowed the appeal, granting Modvat credit of Rs. 14,567.90. The tribunal ruled that minor discrepancies in ... Modvat credit - Declaration The Appellate Tribunal CEGAT, Kolkata allowed the appeal, granting Modvat credit of Rs. 14,567.90. The tribunal ruled that minor discrepancies in descriptions on duty paying documents should not result in denial of benefits. The personal penalty of Rs. 500 was also set aside.
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