https://www.taxtmi.com/caselaws?id=3523 HDPE/PP tapes, HDPE/PP fabrics and HDPE/woven sacks were treated as classifiable under Chapter 39 of the Central Excise Tariff Act, 1985, following the same Court's earlier Division Bench view, which had aligned with Madhya Pradesh and Karnataka High Court rulings and was later affirmed by the Supreme Court. The Court also noted that the excise authorities had issued a circular placing these goods under Chapter 39. On that basis, the goods were accepted as inputs and the assessee was entitled to Modvat credit on duty paid on the inputs; the impugned orders were set aside. en-us Wed, 01 Feb 2006 00:00:00 +0530 Wed, 16 Apr 2008 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3523 HDPE/PP tapes, HDPE/PP fabrics and HDPE/woven sacks were treated as classifiable under Chapter 39 of the Central Excise Tariff Act, 1985, following the same Court's earlier Division Bench view, which had aligned with Madhya Pradesh and Karnataka High Court rulings and was later affirmed by the Supreme Court. The Court also noted that the excise authorities had issued a circular placing these goods under Chapter 39. On that basis, the goods were accepted as inputs and the assessee was entitled to Modvat credit on duty paid on the inputs; the impugned orders were set aside. Case-Laws Central Excise Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3523