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<h1>Revenue's Appeal Dismissed: MODVAT Credit Allowed for PVC Film in Manufacturing</h1> <h3>COMMISSIONER OF C. EX., BANGALORE Versus MODERN RUBBER INDUSTRIES</h3> COMMISSIONER OF C. EX., BANGALORE Versus MODERN RUBBER INDUSTRIES - 1996 (84) E.L.T. 28 (Tribunal) The Revenue appealed against the Collector's decision allowing MODVAT Credit for PVC film used in manufacturing cushion compound and tread rubber. The Tribunal upheld the Collector's decision, stating that the PVC film was a technical necessity for manufacturing and packing, making the goods marketable. The appeal was dismissed.