1998 (2) TMI 227 - AT - Central Excise

Summary

The department appealed against the decision granting Modvat credit to the respondent for manufacturing HDPE/Polypropylene woven Sacks/Bags. The department argued a clerical mistake in referring to Bill of Entry as B/L in RG 23A, but the judge found that the duty payment documents were produced, and the essential requirements for Modvat credit were met. The appeal was dismissed.