2004 (11) TMI 470

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..... rawal, Member (T)]. The issue involved in this Appeal filed by Revenue is whether Modvat credit of the duty paid on inputs namely Polypropylene H-100 EY is available to M/s. Raipur Rotocast Ltd. 2. We heard Ms. Charul Barnwal, learned Senior Departmental Representative, and Ms. P.K. Arora, learned Advocate. The respondents manufacture HDPE/PP fabrics, bags/sacks and other excisable goods. .....

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..... s. The Revenue has merely contended in the grounds of Appeal that on the basis of report of Range Superintendent who is not a technical person, it cannot be held that the inputs are usable in the manufacture of HDPE sacks. We do not find any force in the contention of the Revenue. Modvat credit of the duty paid on inputs is available if the inputs are used in or in relation to the manufacture of f .....

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