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<h1>Appellate Tribunal grants waiver of pre-deposit and stay of demand, allows Modvat credit without original documents.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal in favor of the Appellants regarding the waiver of pre-deposit and stay of demand. The benefit ... Modvat - Duty paying documents The Appellate Tribunal CEGAT, New Delhi heard an Application for waiver of pre-deposit and stay of demand. The Modvat credit was disallowed due to original Duty Paying Documents not being submitted, but it was found that photocopies were available, so the benefit of Modvat credit was allowed. The appeal was allowed in favor of the Appellants.
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