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of <h1>Appellate Tribunal rules in favor of Modvat credit for export unit, remands matter for review.</h1> <h3>SONODYNE ELECTRONICS CO. (P) LTD. Versus COMMR. OF C. EX., KOLKATA-I</h3> The Appellate Tribunal CEGAT, Kolkata allowed an appeal regarding Modvat credit disallowance, ruling that the AR IA issued by a 100% export-oriented unit ... Cenvat/Modvat - Duty paying documents The Appellate Tribunal CEGAT, Kolkata allowed an appeal regarding Modvat credit disallowance for an appellant, ruling that the AR IA issued by a 100% export-oriented unit can be considered a modvatable document as per relevant notifications. The matter was remanded to the Assistant Commissioner for further examination. (Case citation: 2002 (11) TMI 696 - CEGAT, Kolkata)
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