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<h1>Tribunal Grants Modvat Credit for Polypropylene Films</h1> The Tribunal allowed the appeal, overturning the Commissioner's order and granting Modvat credit for polypropylene films used in manufacturing laminated ... Modvat The appeal was filed against the Commissioner's order denying Modvat credit for polypropeline films used in manufacturing laminated sheets. The Tribunal allowed the appeal based on a precedent decision stating that such films are eligible for Modvat credit.