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<h1>Tribunal allows appeal citing Jai Industries precedent on MODVAT Credit & concessional duty rate</h1> The Tribunal allowed the appeal based on the precedent decision of Jai Industries regarding the availment of MODVAT Credit Facility and concessional rate ... Appellate Tribunal The judgment relates to the availment of MODVAT Credit Facility and concessional rate of duty by a small scale unit under Notification No. 175/86. The issue was covered by a precedent decision of the Tribunal in the case of Jai Industries. The Tribunal allowed the appeal based on the previous decision.
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