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<h1>Appellate Tribunal allows appeal on Modvat credit disallowance, citing Rule 57E support</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding the disallowance of Modvat credit, as the credit of the differential duty was taken in ... Cenvat/Modvat - Duty paying documents - Validity of The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding disallowance of Modvat credit as the credit of differential duty was taken in accordance with Rule 57E of the Central Excise Rules. The Tribunal's previous orders supported the admissibility of such credit, leading to the setting aside of the impugned order and allowing the appeals.