https://www.taxtmi.com/caselaws?id=2612 Polypropylene or polyethylene strips and pull tab strips used for sealing aseptic packaging rolls were treated as inputs eligible for Modvat credit because the rolls could not be converted into a marketable container without them. The Tribunal's conclusion that the strips were used in or in relation to manufacture rested on factual findings supported by precedent, and those findings were accepted as such. The Revenue's challenge was rejected, and the strips were recognised as inputs for Modvat credit purposes. en-us Thu, 18 Jan 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2612 Polypropylene or polyethylene strips and pull tab strips used for sealing aseptic packaging rolls were treated as inputs eligible for Modvat credit because the rolls could not be converted into a marketable container without them. The Tribunal's conclusion that the strips were used in or in relation to manufacture rested on factual findings supported by precedent, and those findings were accepted as such. The Revenue's challenge was rejected, and the strips were recognised as inputs for Modvat credit purposes. Case-Laws Central Excise Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2612