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<h1>Appellate Tribunal rules in favor of Modvat credit for invoices issued by sole selling agent</h1> The Appellate Tribunal CEGAT, Mumbai directed the Commissioner (Appeals) to consider the acceptability of Modvat credit for invoices issued by a sole ... Stay/Dispensation of pre-deposit - Modvat The Appellate Tribunal CEGAT, Mumbai directed the Commissioner (Appeals) to consider the acceptability of Modvat credit for invoices issued by a sole selling agent in April 1994. The Commissioner (Appeals) rejected the invoices, but the Tribunal found precedents supporting the validity of such invoices for credit. As a result, the Tribunal waived the pre-deposit of duty demanded and stayed its recovery.
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