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<h1>Appellant allowed full duty credit on goods cleared to domestic unit, overturning prior decision.</h1> The appellant was allowed to take Modvat credit of duty paid by a 100% export oriented unit on goods cleared to a unit in the domestic tariff area. The ... Modvat The appeal considered whether an appellant could take Modvat credit of duty paid by a 100% export oriented unit on goods cleared to a unit in the domestic tariff area. The Tribunal held that the appellant was entitled to take credit of the entire duty paid on the goods, overturning the Commissioner (Appeals) decision. The appeal was allowed, and the impugned order was set aside.
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