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<h1>Manufacturer's Right to Claim Modvat Credit for GPC Production Upheld</h1> <h3>COMMISSIONER OF C. EX., MEERUT Versus FLEX LAMINATORS–II</h3> COMMISSIONER OF C. EX., MEERUT Versus FLEX LAMINATORS–II - 2000 (124) E.L.T. 858 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld the manufacturer's right to claim Modvat credit on inputs used for producing Grauvre Printing Cylinder (GPC) captively consumed in making printed laminated plastic film subject to duty. The Tribunal's previous decision on a similar case was cited, and the Revenue's appeal was dismissed.