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<h1>Appeal Granted: Modvat credit approved for aluminum foils used in razor blades.</h1> The Tribunal allowed the appeal against the denial of Modvat credit on aluminium foils for manufacturing shaving razor blades, setting aside the impugned ... Modvat - Declaration The appeal was against a demand for wrongly availing Modvat credit on aluminium foils. The appellant manufactures shaving razor blades using aluminium foil board sheets. The Tribunal ruled in favor of the appellant, stating that the denial of Modvat credit on technical grounds was unjustified. The appeal was allowed, and the impugned order was set aside.
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