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of <h1>Appellate Tribunal Upholds Assessee's Modvat Credit, Dismisses Department's Appeal</h1> The appellate tribunal upheld the Commissioner's decision in favor of the assessee regarding the permissibility of Modvat credit, dismissing the appeal ... Modvat - Duty paying documents The appeal was against Order-in-Appeal No. 30(KDT)CE/JPR-1/99, dated 13-7-1999. The issue was regarding the permissibility of Modvat credit. The Commissioner decided in favor of the assessee based on previous Tribunal decisions. The appellate tribunal upheld the Commissioner's decision, dismissing the appeal filed by the department.
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