https://www.taxtmi.com/circulars?id=6615 Modvat credit on BOPP and polyester films used as coverings or separators in the manufacture of synthetic rubber cots and aprons is not admissible because such films act as temporary covering devices rather than inputs incorporated into the final product; pending assessments are to be finalised and any wrong credits recovered. en-us Thu, 18 Jan 1990 00:00:00 +0530 Sat, 04 Jul 2009 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6615 Modvat credit on BOPP and polyester films used as coverings or separators in the manufacture of synthetic rubber cots and aprons is not admissible because such films act as temporary covering devices rather than inputs incorporated into the final product; pending assessments are to be finalised and any wrong credits recovered. Circulars Central Excise Thu, 18 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6615