2003 (10) TMI 574

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..... Member (J)]. The issue in dispute relates to the admissibility of Modvat credit on HDPE bags used in the packing of the finished products of the appellants herein, in the light of the language of sub-clause (vi) of explanation to Rule 57A(1) which excludes bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of pl .....

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