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    <description>The Tribunal upheld the appellants&#039; right to utilize Modvat credit for furnace oil used in electricity generation for manufacturing final products. The issue of invoice validity was referred back for verification to ensure compliance with procedural requirements, with the directive to grant Modvat credit based on the verification results.</description>
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      <description>The Tribunal upheld the appellants&#039; right to utilize Modvat credit for furnace oil used in electricity generation for manufacturing final products. The issue of invoice validity was referred back for verification to ensure compliance with procedural requirements, with the directive to grant Modvat credit based on the verification results.</description>
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