1996 (8) TMI 288

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..... )]. The plea in the appeal is for benefit of Notification No. 339/86 in respect of the plastic sheets which are manufactured by the appellants in rectangular and square forms. These sheets are used by the appellants for manufacture of blood-bags. The plea is that these sheets are component parts of the blood-bags. 2. The learned Advocate for the appellants has pleaded that for the reason o .....

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..... ification. Serial No. 32 is claimed to be one under which the appellants goods are covered. This Serial No. covers plastic bags for preserving blood and its components. The item therefore, covered is plastic bags which are used for preser-ving blood and the components of blood. The learned Sr. Advocate Shri Ramachandran wanted us to read the notification to be covering the components of the plast .....

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..... , we are not adverting to the same. At this stage the learned Advocate pleaded that the Modvat credit in respect of the duty paid on these sheets should be made available to them. We observe that the learned lower authority should consider the grant of Modvat credit to the appellants in accordance with law. Since the duty is being demanded now this factor should be taken into consideration for the .....

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