https://www.taxtmi.com/caselaws?id=104571 Modvat credit was denied on plastic bags claimed as liners for packing master batches because the appellant failed to prove that the goods received were distinct from the excluded high density polyethylene woven sacks. The only evidence was a gate pass describing the items as plastic packing bags and a letter stating that Modvat entries for polyethylene liners had not been reversed, which was insufficient to establish admissible input eligibility. In the absence of supporting proof of the actual nature of the goods, the credit claim could not be accepted. en-us Thu, 16 Aug 2001 00:00:00 +0530 Wed, 29 Feb 2012 16:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104571 Modvat credit was denied on plastic bags claimed as liners for packing master batches because the appellant failed to prove that the goods received were distinct from the excluded high density polyethylene woven sacks. The only evidence was a gate pass describing the items as plastic packing bags and a letter stating that Modvat entries for polyethylene liners had not been reversed, which was insufficient to establish admissible input eligibility. In the absence of supporting proof of the actual nature of the goods, the credit claim could not be accepted. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104571