COMMISSIONER OF CENTRAL EXCISE Vs. INDIAN ACRYLIC

JUDGEMENT

(1.) Heard both sides.

(2.) Revenue filed these appeals against the order -in -appeal whereby the benefit of Modvat credit in respect of HDPE fabric was allowed under Rule 57A of the Rules on the ground that these are not bags and sacks.

(3.) The contention of the appellant is that during the period in question the bags or sacks made out of fabric woven from strips were specifically excluded from the definition of inputs under Rule 57A of the Central Excise Rules.