1999 (10) TMI 325

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....relevant period, would still be eligible for Modvat credit during that period i.e. March, 1994 to May, 1994." 2. In the instant case, the Tribunal in para 7 had held that "We have considered the submissions. The appellants have contended that the authorities below have failed to appreciate their submissions relating to the scope of the exclusion clause under Rule 57A in relation to HDPE bags and sacks. It is contended that there is no mention of HDPE bags in the said exclusion clause but it only talked of bags or sacks made of fabrics woven from strips or tapes of plastic. It was their contention that exclusion clause did not affect bags falling under Heading No. 39.23. Such bags would be outside the purview of the exclusion clause. T....

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....gs or sacks made out of fabrics woven from strips or tapes of plastics is wrong because HDPE is also a plastic material. He submits that the assessee in his above contention stating that bags/sacks made from strip/tapes of plastics are denied Modvat credit; that the bags/sacks made of fabrics/tapes of plastics are eligible to Modvat credit; that the contention of the assessee was incorrect and illogical only to justify their claim. Ld. JDR submits that the Tribunal relied on the judgment of this Tribunal in the case of Orissa Cement [1994 (69) E.L.T. 357]. He submits that this Tribunal did not take into consideration that the period in that case was prior to 17-9-1990 while in the instant case the period is March, 1994 to May, 1994; that th....