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<h1>Appellate tribunal affirms Modvat credit eligibility for correct invoices</h1> The appellate tribunal upheld the Commissioner's decision, confirming the assessee's entitlement to the Modvat credit for goods received with the correct ... Modvat - Duty paying documents The case involved a dispute over Modvat credit on a dealer's invoice. The Commissioner upheld the credit taken by the assessee, citing relevant case law. The appellate tribunal dismissed the appeal, stating that the assessee had received goods with the proper invoice copy and had not contravened any rules in taking the credit.
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