2004 (9) TMI 450

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.... Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit was disallowed in respect of polythene sheet as input on the ground that polythene sheet does not take part in the process of manufacture of final product. 3. The appellants are engaged in the manufacture o....

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....f polythene sheets. 4. I find that the claim of the appellant is that polythene sheet is used to cover the pugs to prevent loss of moisture and in case the moisture is lost then there will be cracks in pugs. Rule 57A of the Central Excise Rules provides that the credit in respect of the goods used in relation to the specified pugs whether directly or indirectly and whether contained in the f....