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<h1>Appellate tribunal allows Modvat credit post-rule amendment based on precedent</h1> The appellate tribunal ruled in favor of the appellant, allowing the Modvat credit despite availing it after six months of duty paying documents issuance, ... Cenvat/Modvat - Limitation - Duty paying documents The appellate tribunal ruled in favor of the appellant regarding denial of Modvat credit due to availing it after six months of duty paying documents issuance, citing a previous case law. The credit was allowed as it was availed before the rule amendment, overturning the Commissioner's decision.
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