PLASSTICHEMIX INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THE question for consideration in this appeal is whether the appellant was entitled to modvat credit of the duty paid on the plastic bags it received for packing master batches that it manufactured.

(2.) The counsel for the appellant does not deny that it cannot have a claim for modvat credit of the duty paid on high density polyethylene woven sacks; these are specifically excluded and the benefit of the credit under Clause (vi) of the Explanation below Rule 57A (1). However, he contends that this clause does not exclude the bags, which were not the such woven bags that the appellant used as a liner for the woven sacks. The commissioner (Appeals) has confirmed the Assistant Collector's order denying the credit on the ground that the appellant did not substantiate the claim either before the Assistant Collector or before him.

(3.) APPEAL dismissed.