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of <h1>Tribunal allows Modvat credit for defective goods return</h1> <h3>ABS INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BARODA</h3> The Tribunal ruled in favor of the appellant, allowing Modvat credit for defective goods returned by buyers. The appeal succeeded, setting aside the ... Modvat - Defective goods The appellant claimed Modvat credit for defective goods returned by buyers. The Commissioner denied the credit, but the Tribunal ruled in favor of the appellant based on previous judgments. The appeal succeeded, and the impugned order was set aside.
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