https://www.taxtmi.com/caselaws?id=80498 The Appellate Tribunal CEGAT, Bombay upheld the Collector (Appeals)'s decision allowing MODVAT credit for BOPP films used in manufacturing laminates. The Tribunal determined that despite not being part of the final product, the films were eligible inputs as they were consumed in the manufacturing process and contributed directly to lamination. The decision clarified the interpretation of Rule 57A, affirming the eligibility of BOPP films for MODVAT credit and dismissing the department's appeal on the grounds that the films did not qualify as apparatus, equipment, or appliance under the relevant rules. 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 The Appellate Tribunal CEGAT, Bombay upheld the Collector (Appeals)'s decision allowing MODVAT credit for BOPP films used in manufacturing laminates. The Tribunal determined that despite not being part of the final product, the films were eligible inputs as they were consumed in the manufacturing process and contributed directly to lamination. The decision clarified the interpretation of Rule 57A, affirming the eligibility of BOPP films for MODVAT credit and dismissing the department's appeal on the grounds that the films did not qualify as apparatus, equipment, or appliance under the relevant rules. Case-Laws Central Excise Mon, 19 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80498