https://www.taxtmi.com/caselaws?id=95031 High density polyethylene woven sacks used for packing chemicals were treated as excluded from Modvat credit under the Rule 57A exclusion clause because they were bags or sacks made out of fabric, including material woven from plastic strips. The term "fabric" was construed broadly and was not confined to textile material. On that interpretation, the sacks fell within the excluded category and were not eligible inputs for Modvat credit. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 13:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95031 High density polyethylene woven sacks used for packing chemicals were treated as excluded from Modvat credit under the Rule 57A exclusion clause because they were bags or sacks made out of fabric, including material woven from plastic strips. The term "fabric" was construed broadly and was not confined to textile material. On that interpretation, the sacks fell within the excluded category and were not eligible inputs for Modvat credit. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95031