https://www.taxtmi.com/caselaws?id=115731 The appeal by Revenue regarding input credit on BOPP films was dismissed by the Appellate Tribunal CESTAT, Mumbai as they are considered essential for manufacturing and eligible for credit under Modvat. The Commissioner's finding was not challenged, leading to the dismissal of the appeal on 23-8-2004. en-us Mon, 23 Aug 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115731 The appeal by Revenue regarding input credit on BOPP films was dismissed by the Appellate Tribunal CESTAT, Mumbai as they are considered essential for manufacturing and eligible for credit under Modvat. The Commissioner's finding was not challenged, leading to the dismissal of the appeal on 23-8-2004. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115731