https://www.taxtmi.com/caselaws?id=81296 Plastic BOPP films used as a separating medium in the lamination process were treated as inputs used in or in relation to the manufacture of decorative laminated sheets, so Modvat credit was available. Mere repeated use did not convert the films into appliances, apparatus or instruments, and the fact that they did not form an integral part of the final product did not take them outside Rule 57A. As the inputs and final products were covered by the Modvat notification and the films were not within the excluded categories, credit could not be denied on that basis. en-us Mon, 15 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81296 Plastic BOPP films used as a separating medium in the lamination process were treated as inputs used in or in relation to the manufacture of decorative laminated sheets, so Modvat credit was available. Mere repeated use did not convert the films into appliances, apparatus or instruments, and the fact that they did not form an integral part of the final product did not take them outside Rule 57A. As the inputs and final products were covered by the Modvat notification and the films were not within the excluded categories, credit could not be denied on that basis. Case-Laws Central Excise Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81296