https://www.taxtmi.com/caselaws?id=113718 HDPE bags used for packing finished products were treated as excluded from Modvat credit under the Explanation to Rule 57A(1) because the exclusion for bags or sacks made out of fabrics woven from strips or tapes of plastics was not limited to textile fabric. The provision was read to cover any woven material that could amount to fabric, and the bags in question were made from woven plastic strips and tapes. Modvat credit was therefore not admissible on the HDPE bags, and the denial of credit was upheld. en-us Fri, 10 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113718 HDPE bags used for packing finished products were treated as excluded from Modvat credit under the Explanation to Rule 57A(1) because the exclusion for bags or sacks made out of fabrics woven from strips or tapes of plastics was not limited to textile fabric. The provision was read to cover any woven material that could amount to fabric, and the bags in question were made from woven plastic strips and tapes. Modvat credit was therefore not admissible on the HDPE bags, and the denial of credit was upheld. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113718