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<h1>Appeal Dismissed: Insufficient Evidence for Modvat Credit on Plastic Bags</h1> The Tribunal dismissed the appeal regarding Modvat credit for duty paid on plastic bags due to insufficient evidence provided by the appellant to support ... Modvat/Cenvat - Input 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.