Tribunal overturns denial of Modvat credit based on lack of manufacturer authorization.

The appeal was allowed by the Tribunal, setting aside the denial of Modvat credit by the Assistant Commissioner based on dealers not being authorized by manufacturers, as the requirement of authorization was deemed unnecessary.

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The appeal was against the denial of Modvat credit by the Assistant Commissioner due to dealers not being authorized by manufacturers. The Tribunal ruled that such authorization was not a requirement, citing a previous case. The appeal was allowed, and the impugned order was set aside.

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