https://www.taxtmi.com/caselaws?id=80766 Proforma credit under Rule 56A was admissible on BOPP film used as separators in the manufacture of rigid plastic laminated sheets because the governing expressions "raw material" and "component parts" were construed broadly to cover materials integrally connected with the manufacturing process. The fact that the film did not remain in the finished laminate was not decisive, as the relevant test was its use in manufacture and its role in making the product marketable. Notification No. 71/71-C.E. was also held applicable because BOPP film fell within the expression "any plastic material". en-us Fri, 31 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80766 Proforma credit under Rule 56A was admissible on BOPP film used as separators in the manufacture of rigid plastic laminated sheets because the governing expressions "raw material" and "component parts" were construed broadly to cover materials integrally connected with the manufacturing process. The fact that the film did not remain in the finished laminate was not decisive, as the relevant test was its use in manufacture and its role in making the product marketable. Notification No. 71/71-C.E. was also held applicable because BOPP film fell within the expression "any plastic material". Case-Laws Central Excise Fri, 31 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80766