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<h1>Tribunal directs reexamination of documents for credit denial appeal</h1> The Tribunal allowed the appeal, directing the Assistant Collector to reexamine the documents for a fresh decision regarding the denial of credit on ... Modvat - Duty paying documents The appellants operated under Modvat scheme, then under Exemption Notification No. 1/93-C.E., and later back to Modvat. They claimed credit on inputs but were denied for lack of documentary evidence. The Collector upheld the denial, leading to an appeal. The Tribunal allowed the appeal, directing the Assistant Collector to examine the documents for a fresh decision.