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<h1>Tribunal grants Modvat credit, rules in favor of higher notional credit under Rule 57B.</h1> The Tribunal allowed the appeal against the order restricting Modvat credit, holding that the benefit of higher notional credit under Rule 57B should be ... Modvat The appeal was against an order restricting Modvat credit. The Tribunal held that the benefit of higher notional credit under Rule 57B should be given, not just actual duty paid. The order restricting Modvat credit was set aside, and the appeal was allowed.
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