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<h1>Appeal dismissed for Modvat credit in HDPE/Polypropylene case, clerical error overlooked</h1> The department's appeal against granting Modvat credit to the respondent for manufacturing HDPE/Polypropylene woven Sacks/Bags was dismissed. The judge ... Modvat - Duty paying documents The department appealed against the decision granting Modvat credit to the respondent for manufacturing HDPE/Polypropylene woven Sacks/Bags. The department argued a clerical mistake in referring to Bill of Entry as B/L in RG 23A, but the judge found that the duty payment documents were produced, and the essential requirements for Modvat credit were met. The appeal was dismissed.