2001 (8) TMI 1073

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....Order]. -  The question for consideration in this appeal is whether the appellant was entitled to Modvat credit of the duty paid on the plastic bags it received for packing master batches that it manufactured. The Counsel for the appellant does not deny that it cannot have a claim for Modvat credit of the duty paid on high density polyethylene woven sacks; these are specifically excluded and....