2001 (6) TMI 138

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....or consideration in this appeal is whether the respondent was entitled to take Modvat credit of the duty paid on plastic materials used by it to make bags which it used to pack polyethylene and ethylene vinyl acetate manufactured by it. In the order impugned in this appeal, the Commissioner (Appeals), relying upon various decisions including that of Madras High Court in Ponds (India) Limited v. C.....