https://www.taxtmi.com/caselaws?id=82334 BOPP films used in the manufacture of decorative laminate sheets qualified as inputs for MODVAT credit under Rule 57A because they were used in the lamination process, were partly consumed, and lost their identity after use. The exclusion for machinery, equipment, apparatus and appliances did not apply, as the films did not perform any such function. The material also need not form part of the finished product to qualify, because MODVAT extends to materials used in or in relation to manufacture. Accordingly, the films were eligible inputs and not excluded by the explanation to Rule 57A. en-us Mon, 19 Feb 1990 00:00:00 +0530 Mon, 04 Jul 2011 13:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82334 BOPP films used in the manufacture of decorative laminate sheets qualified as inputs for MODVAT credit under Rule 57A because they were used in the lamination process, were partly consumed, and lost their identity after use. The exclusion for machinery, equipment, apparatus and appliances did not apply, as the films did not perform any such function. The material also need not form part of the finished product to qualify, because MODVAT extends to materials used in or in relation to manufacture. Accordingly, the films were eligible inputs and not excluded by the explanation to Rule 57A. Case-Laws Central Excise Mon, 19 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82334