https://www.taxtmi.com/caselaws?id=80498 BOPP films used as separators in the manufacture of decorative laminate sheets were treated as eligible MODVAT inputs under Rule 57A because they were used in the manufacturing process, lost their identity on use, and were partly consumed during lamination. The exclusion in the Explanation to Rule 57A, which applies to machinery, equipment, apparatus or appliances, did not cover a synthetic resin film used only as a separating medium. Prior treatment of the goods as qualifying for proforma credit under Rule 56A also supported their input status. en-us Mon, 19 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80498 BOPP films used as separators in the manufacture of decorative laminate sheets were treated as eligible MODVAT inputs under Rule 57A because they were used in the manufacturing process, lost their identity on use, and were partly consumed during lamination. The exclusion in the Explanation to Rule 57A, which applies to machinery, equipment, apparatus or appliances, did not cover a synthetic resin film used only as a separating medium. Prior treatment of the goods as qualifying for proforma credit under Rule 56A also supported their input status. Case-Laws Central Excise Mon, 19 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80498