https://www.taxtmi.com/caselaws?id=51781 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants, indicating that HDPE bags were eligible inputs for Modvat credit in this case. The decision emphasized the importance of concrete evidence in determining eligibility for Modvat credit and criticized the reliance on personal observation by quasi-judicial authorities. en-us Wed, 18 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51781 The Tribunal allowed the appeal, setting aside the impugned order and granting consequential relief to the appellants, indicating that HDPE bags were eligible inputs for Modvat credit in this case. The decision emphasized the importance of concrete evidence in determining eligibility for Modvat credit and criticized the reliance on personal observation by quasi-judicial authorities. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51781