2003 (10) TMI 574 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai addressed the issue of admissibility of Modvat credit on HDPE bags. The exclusion clause under Rule 57A(1) includes bags made from strips or tapes of plastics. The appellants' claim for Modvat credit was denied as the bags in question were made from woven material of plastics, falling under the exclusion clause. The appeal was rejected.