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of <h1>Appeal allowed for Modvat credit on duplex board used for torch packing.</h1> <h3>GEEP INDUSTRIAL SYNDICATE LTD. Versus COLLECTOR OF C. EX., ALLAHABAD</h3> GEEP INDUSTRIAL SYNDICATE LTD. Versus COLLECTOR OF C. EX., ALLAHABAD - 1998 (103) E.L.T. 69 (Tribunal) The judgment concerns the denial of Modvat credit on duplex board used for manufacturing printed cartons for packing torches and bulbs. The appellant argued that credit is admissible, citing relevant case law. The Tribunal held that the duplex board used for packing torches is eligible for Modvat credit, following previous decisions. The impugned order was set aside, and the appeal was allowed.
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