https://www.taxtmi.com/caselaws?id=111546 HDPE fabric used only as a bale cover, and not converted into bags or sacks, did not fall within the Rule 57A exclusion for inputs made into bags or sacks. The decisive factual position was that no bags or sacks came into existence and the fabric was received in cut pieces solely for use as a bale cover for the finished product. On that basis, the statutory exclusion was not attracted, and Modvat credit was available on the fabric used in this manner. The departmental appeals were therefore not sustainable, and the credit claim was upheld. en-us Wed, 31 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 10:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111546 HDPE fabric used only as a bale cover, and not converted into bags or sacks, did not fall within the Rule 57A exclusion for inputs made into bags or sacks. The decisive factual position was that no bags or sacks came into existence and the fabric was received in cut pieces solely for use as a bale cover for the finished product. On that basis, the statutory exclusion was not attracted, and Modvat credit was available on the fabric used in this manner. The departmental appeals were therefore not sustainable, and the credit claim was upheld. Case-Laws Central Excise Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111546