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<h1>Appeal Dismissed: Insufficient Evidence for Modvat Credit on Plastic Bags</h1> <h3>PLASSTICHEMIX INDUSTRIES Versus COMMISSIONER OF C. EX., VADODARA</h3> PLASSTICHEMIX INDUSTRIES Versus COMMISSIONER OF C. EX., VADODARA - 2002 (148) E.L.T. 1098 (Tri. - Mumbai) The appeal was about Modvat credit for duty paid on plastic bags used for packing master batches. The appellant's claim was denied due to lack of evidence to support the claim. The Tribunal dismissed the appeal as there was insufficient evidence provided.