2000 (11) TMI 1166

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..... . [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Collector (Appeals) has confirmed the view of the Asst. Collector that Modvat credit would not be available to the appellant on the duty paid on high density polyethylene woven sacks to pack chemicals manufactured by it. The Asst. Collector had cited, as a reason for denying credit the exclusion clause contai .....

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..... Technical terms defines it as "thin classifiable material made out of any combination of cloth fibre polymeric filament sheets or foam". This meaning and the terminology used in the explanation therefore clearly show that the clause covered and intended to cover bags of the type used by the appellant. 4.  We therefore see no reason to interfere. Appeal dismissed.
Case laws, Decisions, Ju .....

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