1993 (12) TMI 129

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..... dents. [Order per : Jyoti Balasundaram, Member (J)].- The eligibility or otherwise of HDPE bags used by the appellants for packing of cement to the benefit of Modvat credit is the issue for determination in the above appeals. Credits of Rs. 8,84,657.83 and Rs. 15,72,653.32 have been disallowed under Rule 57-I on the ground that the item in question cannot be considered as an input under Ru .....

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..... red and cleared by the appellants. Therefore, in view of the specific inclusion of the packaging materials as inputs, in Rule 57A, it cannot be said that HDPE bags are not inputs used in or in relation to the manufacture of the final products i.e. cement. We further find that the declaration under Rule 57G appears to have been acknowledged on 17-4-1989 and, therefore, even a penalty is not warrant .....

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