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    <title>1997 (9) TMI 314 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal CEGAT, MADRAS allowed the appeals in favor of the appellants concerning the grant of modvat credit for Aluminium Oxide and Iva Plast based on their technical necessity in the manufacturing process. The matter regarding Ferro Phosphorous was remanded to the original authority for verification, with the possibility of eligibility for modvat credit if its use aligned with the technical requirements outlined in the write-up.</description>
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      <description>The Appellate Tribunal CEGAT, MADRAS allowed the appeals in favor of the appellants concerning the grant of modvat credit for Aluminium Oxide and Iva Plast based on their technical necessity in the manufacturing process. The matter regarding Ferro Phosphorous was remanded to the original authority for verification, with the possibility of eligibility for modvat credit if its use aligned with the technical requirements outlined in the write-up.</description>
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