2001 (6) TMI 138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether Modvat credit could be claimed on duty paid for plastic materials used to make bags for packing products. The Tribunal upheld that the exclusion in the Explanation to Rule 57A did not apply to these materials. The appeal challenging this conclusion was dismissed as the plastic bags were deemed part of the packing material according to relevant judgments and Ministry of Finance circular.