https://www.taxtmi.com/caselaws?id=88639 Modvat credit was denied on laminated plastic film and paper poly used only for testing packing machines, because such materials were not inputs used in or in relation to manufacture of the final product under Rule 57A of the Central Excise Rules, 1944. The Tribunal treated the matter as covered by its earlier decision in the assessee's own case on similar testing materials and upheld the denial of credit, with the connected appeals failing. en-us Fri, 17 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88639 Modvat credit was denied on laminated plastic film and paper poly used only for testing packing machines, because such materials were not inputs used in or in relation to manufacture of the final product under Rule 57A of the Central Excise Rules, 1944. The Tribunal treated the matter as covered by its earlier decision in the assessee's own case on similar testing materials and upheld the denial of credit, with the connected appeals failing. Case-Laws Central Excise Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88639