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<h1>Tribunal allows appeal on Modvat credit for glass bottles not used in final product packing</h1> The Tribunal allowed the appeal regarding disallowance of Modvat credit on glass bottles not used for final product packing, stating that waste from the ... Modvat - Waste and scrap The appeal was against disallowing Modvat credit on glass bottles not used for final product packing. The Tribunal allowed the appeal, citing precedent that waste from packing process is eligible for Modvat credit. The appeal from the department was rejected.