1997 (3) TMI 255

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....r per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is whether Modvat credit could be taken of the duty paid on L.D.P.E. granules which have been used in the manufacture of bags used in turn to buy (sic) moulded luggage manufactured by the appellant. 2. Appellant was absent and requests for adjournment. 3. We have heard the departmental representative. 4.&ems....

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....necessary that it should go into existence as a result of the process by which the final product is being manufactured, which is what the order of the Collector says so. The contention that the bags are used as packaging material is not correct. It may be true that L.D.P.E. granules may be packaging material; the bags which are manufactured out of these granules have attained the state of packing ....