2001 (1) TMI 676

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..... yoti Balasundaram, Member (J)]. The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Jaipur who has set aside the order of the Deputy Commissioner by which Modvat credit of Rs. 97,278/- was denied on HDPE bags used by the respondents to pack 1 kg. detergent made by them as job worker of M/s. Hindustan Lever Ltd., and penalty of Rs. 10,000/- was imposed. 2 .....

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