1993 (12) TMI 129

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.... the Appellants. Shri K.N. Gupta, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)].- The eligibility or otherwise of HDPE bags used by the appellants for packing of cement to the benefit of Modvat credit is the issue for determination in the above appeals. Credits of Rs. 8,84,657.83 and Rs. 15,72,653.32 have been disallowed under Rule 57-I on the ground that the item in q....