https://www.taxtmi.com/caselaws?id=85701 Modvat credit on polypropylene resin was admissible because the declarations on record disclosed the input and the final product, and the absence of a separate linkage for metallised film was treated as a technical objection inconsistent with the manufacturing process. Credit on evaporation boats and graphite foils was correctly denied because they functioned as tools or equipment rather than inputs used in manufacture. Credit on masking band was admissible because it directly participated in the deposition process and was not merely an appliance. The penalty was reduced proportionately in view of the partial relief granted. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85701 Modvat credit on polypropylene resin was admissible because the declarations on record disclosed the input and the final product, and the absence of a separate linkage for metallised film was treated as a technical objection inconsistent with the manufacturing process. Credit on evaporation boats and graphite foils was correctly denied because they functioned as tools or equipment rather than inputs used in manufacture. Credit on masking band was admissible because it directly participated in the deposition process and was not merely an appliance. The penalty was reduced proportionately in view of the partial relief granted. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85701