MODVAT credit inadmissibility for separator films: duty paid on BOPP films used in lamination disallowed.

BOPP films used as reusable separators between resin-coated papers in the hydraulic press for industrial and decorative laminates do not become part of the final product and therefore are not classifiable as inputs for MODVAT credit; duty paid on such BOPP films is not admissible as credit, and authorities are to finalise pending assessments accordingly.

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