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of <h1>Waiver granted for duty & penalty in Modvat case on V.P. sugar & molasses</h1> The Appellate Tribunal granted the waiver of pre-deposit of duty and penalty in a case concerning the admissibility of Modvat on certain materials used in ... Stay/Dispensation of pre-deposit - Modvat The stay applications were filed regarding the order of Commissioner (Appeals) Allahabad dated 24-2-1997. The issue was whether Modvat is admissible on Caustic Soda, Organic Surface Agents, Lubricating Oils, and Greases used in the manufacture of V.P. sugar and molasses. The Appellate Tribunal granted the waiver of pre-deposit of duty and penalty based on the submissions and case laws cited.
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