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of <h1>Appeal allowed: Modvat credit on HDPE sacks can be used post-withdrawal</h1> The tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellants for utilizing Modvat credit on HDPE sacks after its ... Modvat credit The appeal arose from a duty demand and penalty imposed on the appellants for allegedly wrongly utilizing Modvat credit. The appellants used the credit after its withdrawal on HDPE sacks. The tribunal found that the appellants were entitled to use the credit already earned, citing precedents where similar rights were upheld even after the withdrawal of Modvat. The impugned order was set aside, and the appeal was allowed.
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