Modvat credit denial on covering films used in manufacture-such films are non-inputs; recovery of wrongly availed credits follows.

Modvat credit on BOPP and polyester films used as coverings or separators in the manufacture of synthetic rubber cots and aprons is not admissible because such films act as temporary covering devices rather than inputs incorporated into the final product; pending assessments are to be finalised and any wrong credits recovered.

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