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<h1>High Court rules HDPE granules as inputs for plastic containers, overturns Tribunal decision</h1> The Madras High Court overturned the Tribunal's decision and ruled that high density polythelene granules used for making plastic containers are ... Modvat The appeal addressed whether high density polythelene granules used to make plastic containers for medicines are considered inputs. The Tribunal initially ruled the granules were not inputs, but the decision was overturned by the Madras High Court in a similar case involving cosmetics. The Court deemed the granules as inputs, leading to the appeal being allowed and the impugned order set aside.
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