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<h1>Tribunal Upholds Modvat Credit for Transformer Manufacturers</h1> The Tribunal set aside the orders denying Modvat credit to electric transformer manufacturers who had maintained proper records and used input materials ... Modvat - Duty paying documents The appeal was against the order of the Commissioner of Appeals, Allahabad. The appellants, manufacturers of electric transformers, had opted for Modvat facility and maintained proper records. They received input of D.P.C. Aluminium Wire, used it in manufacturing transformers, and paid appropriate duty. Despite proper documentation, the authorities denied the Modvat credit and imposed a penalty. The Tribunal found the appellants' explanation satisfactory, stating that minor technical lapses should not lead to benefit denial. The Tribunal set aside the orders and accepted the appeals.
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