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    <title>2006 (2) TMI 439 - CESTAT, NEW DELHI</title>
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    <description>The appellant, a manufacturer of Polyester Film, was found eligible for the transfer of Modvat credit attribute inputs used in processing by job workers. The Tribunal ruled in favor of the appellant, citing previous orders in similar cases, and allowed the appeal, granting consequential relief.</description>
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      <description>The appellant, a manufacturer of Polyester Film, was found eligible for the transfer of Modvat credit attribute inputs used in processing by job workers. The Tribunal ruled in favor of the appellant, citing previous orders in similar cases, and allowed the appeal, granting consequential relief.</description>
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