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of <h1>Appeal challenges Modvat credit denial on exempted inputs, penalties overturned, case remanded for review.</h1> The appeal was filed against the order confirming the reversal of Modvat credit and penalties imposed. The Tribunal found the appellant not entitled to ... Modvat - Reversal of credit - Demand - Penalty The appeal was filed against the order confirming reversal of Modvat credit and penalty imposed. The appellant had already reversed a lesser amount before the show cause notice. The Tribunal found the appellant not entitled to Modvat credit on inputs for exempted products. Penalties were set aside, and the case was remanded for redetermination of the amount to be reversed.
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