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<h1>Appellate Tribunal grants Modvat credit for disputed items</h1> The Appellate Tribunal allowed the appeal, granting Modvat credit on disputed items like sodium sulphite, cathode block, glass filter cloth, activated ... Modvat The Appellate Tribunal allowed the appeal filed by the appellants regarding the denial of Modvat credit on certain items such as sodium sulphite, cathode block, glass filter cloth, activated carbon, and refractory cement. The Tribunal held that Modvat credit would be admissible on all disputed items based on previous decisions in favor of the appellants.