https://www.taxtmi.com/caselaws?id=87866 Biaxially oriented polypropylene film used during manufacture to separate layers of industrial and decorative laminates was treated as an input for credit purposes under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted that the film was used in the compression process to facilitate manufacture, and followed earlier decisions that had declined to classify the material as an appliance. On that reasoning, the view that the film qualified as an eligible input was upheld, and the challenge to that finding failed. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87866 Biaxially oriented polypropylene film used during manufacture to separate layers of industrial and decorative laminates was treated as an input for credit purposes under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted that the film was used in the compression process to facilitate manufacture, and followed earlier decisions that had declined to classify the material as an appliance. On that reasoning, the view that the film qualified as an eligible input was upheld, and the challenge to that finding failed. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87866