2003 (9) TMI 670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der]. - Shri A.K. Saxena, ld. JDR appeared on behalf of the Revenue. None appeared on behalf of the respondents despite notice. The ld. JDR contended that the main issue involved in this appeal is 'whether the respondent is entitled to the Modvat credit on the waste arising out of manufacture of the final products i.e. plastic films'. He contended that as per the declaration filed by the respond....