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    <title>1998 (1) TMI 165 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal upheld the eligibility of Modvat credit for input material chemicals used in the phosphating plant of a motor vehicle manufacturer, as they were deemed essential for ensuring the quality of motor vehicle parts. The Department&#039;s appeal was rejected.</description>
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      <description>The Appellate Tribunal upheld the eligibility of Modvat credit for input material chemicals used in the phosphating plant of a motor vehicle manufacturer, as they were deemed essential for ensuring the quality of motor vehicle parts. The Department&#039;s appeal was rejected.</description>
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