2003 (9) TMI 598

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....ellants. Heard the DR. The short issue to be decided in this case is the eligibility of Modvat credit on gunny bags under Rule 57(A) and on Cane Carrier and Bagasse Carrier Chain under Rule 57Q. 2. The lower authorities have denied credit on gunny bags classifiable under Chapter 63, which was not declared as an eligible chapter for input credit at the relevant time. Since inputs classifiable....