https://www.taxtmi.com/caselaws?id=89779 Polypropylene films used as a separating agent in the manufacture of paper-based laminated sheets were treated as eligible for Modvat credit because they formed part of the manufacturing process and were not shown to fall within any exclusion under the credit scheme. The Tribunal followed its earlier view that BOPP films used in laminated decorative sheet production qualified for credit, and held that the denial of Modvat credit could not be sustained. The operative principle is that films used in making laminated sheets are creditable where their use is integral to manufacture and the scheme does not exclude them. en-us Fri, 15 May 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89779 Polypropylene films used as a separating agent in the manufacture of paper-based laminated sheets were treated as eligible for Modvat credit because they formed part of the manufacturing process and were not shown to fall within any exclusion under the credit scheme. The Tribunal followed its earlier view that BOPP films used in laminated decorative sheet production qualified for credit, and held that the denial of Modvat credit could not be sustained. The operative principle is that films used in making laminated sheets are creditable where their use is integral to manufacture and the scheme does not exclude them. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89779