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<h1>Tribunal allows appeal for Modvat credit denial due to missing debit entry in invoices</h1> The Tribunal allowed the appeal against the denial of Modvat credit due to missing debit entry of PLA in the invoices. - 1999 (108) E.L.T. 508 (Tribunal) Modvat - Duty paying documents The appeal was filed against the denial of Modvat credit due to missing debit entry of PLA in the invoices. The adjudicating authority and Commissioner (Appeals) disagreed on whether the invoices contained all necessary particulars. The Tribunal set aside the impugned order and allowed the appeal.
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