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of <h1>Appellate Tribunal dismisses appeal on Modvat credit for PU foam in motor vehicle manufacturing</h1> The Appellate Tribunal upheld the disallowance of Modvat credit for PU foam by the appellants engaged in manufacturing motor vehicles due to ... Modvat Credit The Appellate Tribunal upheld the disallowance of Modvat credit for PU foam by the appellants engaged in manufacturing motor vehicles. The appellant did not follow prescribed procedures under Trade Notice 47/86, leading to the disallowance. The Tribunal dismissed the appeal as the duty payment on inputs by the appellants was not proven.
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