2004 (11) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by Revenue is whether Modvat credit of the duty paid on inputs namely Polypropylene H-100 EY is available to M/s. Raipur Rotocast Ltd. 2. We heard Ms. Charul Barnwal, learned Senior Departmental Representative, and Ms. P.K. Arora, learned Advocate. The respondents manufacture ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re of Tapes and subsequently in the manufacture of sacks. The Revenue has merely contended in the grounds of Appeal that on the basis of report of Range Superintendent who is not a technical person, it cannot be held that the inputs are usable in the manufacture of HDPE sacks. We do not find any force in the contention of the Revenue. Modvat credit of the duty paid on inputs is available if the in....