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of <h1>Tribunal Upholds Manufacturer's Modvat Credit for HDPE Polypropylene Bags</h1> The Tribunal dismissed the department's appeal against the Collector (Appeals) decision, allowing Modvat credit to the manufacturer of HDPE Polypropylene ... Modvat - Duty paying document The department appealed against the decision of the Collector (Appeals) allowing Modvat credit of Rs. 2,72,047 to a manufacturer of HDPE Polypropylene woven sacks/bags. The department argued that there were discrepancies between the duty paying documents and the Range Superintendent's Certificate. However, the Tribunal dismissed the appeal, stating that as long as the inputs were utilized in the manufacture of the final product and reflected in the declaration filed, the appeal had no merit.
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