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of <h1>Appellate Tribunal rules in favor of appellant, deems Modvat account adjustment permissible.</h1> <h3>PARIS PLASTIC INDUSTRIES Versus COMMISSIONER OF C. EX., VADODARA</h3> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a short levy issue, allowing the appeal and deeming the adjustment through a debit ... Modvat/Cenvat The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant regarding a short levy issue. The short levy amount was adjusted through a debit in the Modvat account, which was deemed permissible. The Tribunal found no legal basis for the order requiring cash payment and allowed the appeal.
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