Appellate Tribunal Allows Modvat Credit for Rear View Mirrors

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, holding that rear view mirrors fitted on vehicles were eligible for Modvat credit as inputs used in manufacturing vehicles. The impugned order was set aside.

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The Appellate Tribunal CEGAT, Mumbai considered the eligibility of Modvat credit for rear view mirrors fitted on vehicles. The Tribunal held that the mirrors were inputs used in manufacturing vehicles and the duty paid on them was available as Modvat credit. The appeal was allowed and the impugned order was set aside.

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