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<h1>BOPP Film as Modvat Input: Tribunal Rejects Reference Application</h1> The Tribunal held that BOPP film is considered an input for Modvat purposes in the case brought by the Revenue regarding its use in manufacturing aprons ... Modvat The Revenue filed a reference application regarding whether BOPP film can be considered an input for manufacturing aprons and cots. The Tribunal held that BOPP film is indeed an input for Modvat purposes, based on a previous order. The Tribunal rejected the application as no question of law was found.
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