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        Central Excise

        2004 (8) TMI 613 - AT - Central Excise

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        Manufacturing essential: Input credit on BOPP films upheld under Modvat rules The appeal by Revenue regarding input credit on BOPP films was dismissed by the Appellate Tribunal CESTAT, Mumbai as they are considered essential for ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Manufacturing essential: Input credit on BOPP films upheld under Modvat rules

                                The appeal by Revenue regarding input credit on BOPP films was dismissed by the Appellate Tribunal CESTAT, Mumbai as they are considered essential for manufacturing and eligible for credit under Modvat. The Commissioner's finding was not challenged, leading to the dismissal of the appeal on 23-8-2004.


                                The Appellate Tribunal CESTAT, Mumbai dismissed the appeal by Revenue regarding input credit on BOPP films as they are essential for manufacturing and eligible for credit under Modvat. The Commissioner's finding was not challenged. The appeal was dismissed on 23-8-2004.
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