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<h1>Tribunal allows appeal on Modvat credit denial due to invoice terminology dispute.</h1> The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal of the appellant regarding denial of Modvat credit due to the use of 'Carrier Copy' instead of ... Modvat The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal of the appellant regarding denial of Modvat credit due to the use of 'Carrier Copy' instead of 'Duplicate for Transporter' on invoices. The Tribunal found that the two terms have the same meaning, granting relief to the appellant.