https://www.taxtmi.com/caselaws?id=85344 BOPP film/tape used as a separator in the manufacture of aprons and cots was treated as an input for Modvat purposes under Rule 57A of the Central Excise Rules, 1944, because the Tribunal had already determined its nature as a qualifying manufacturing input. On that basis, the benefit of Modvat was upheld and the proposed reference to the High Court was rejected, as no independent question of law arose. The mere pendency of an SLP against a different High Court decision did not convert the issue into a referable question of law in the present matter. en-us Mon, 03 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85344 BOPP film/tape used as a separator in the manufacture of aprons and cots was treated as an input for Modvat purposes under Rule 57A of the Central Excise Rules, 1944, because the Tribunal had already determined its nature as a qualifying manufacturing input. On that basis, the benefit of Modvat was upheld and the proposed reference to the High Court was rejected, as no independent question of law arose. The mere pendency of an SLP against a different High Court decision did not convert the issue into a referable question of law in the present matter. Case-Laws Central Excise Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85344