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<h1>CEGAT Mumbai Waives Pre-deposit, Allows Appeal, Admits Credits. Order Set Aside.</h1> The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty, allowing the appeal. Credits of Rs. 61,200/- and Rs. 49,350/- were deemed ... Capital goods - Modvat - Duty paying documents The Appellate Tribunal CEGAT, Mumbai waived the pre-deposit of duty and penalty, allowing the appeal. Credit of Rs. 61,200/- was allowed as valid duty paid documents. Another credit of Rs. 49,350/- on storage tanks was also deemed admissible as capital goods under a specific exemption notification. The order of denial of credit and penalty was set aside, and the appeal was allowed.
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