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2003 (10) TMI 574

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.... Shankar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in dispute relates to the admissibility of Modvat credit on HDPE bags used in the packing of the finished products of the appellants herein, in the light of the language of sub-clause (vi) of explanation to Rule 57A(1) which excludes "bags or sacks made out of fabrics (whether or not coated, covered ....

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