https://www.taxtmi.com/caselaws?id=329346 The Tribunal held that the printing and laminating of plain polyester film by the appellant constituted manufacturing. The activity of printing/laminating BOPP films for biscuit wrappers was also considered manufacturing. Relying on legal precedents and the transformative nature of the process, the Tribunal concluded that the appellant was entitled to credit on inputs used in the process. The impugned proceedings were deemed unwarranted, and the appeal was allowed with consequential relief. en-us Thu, 17 Dec 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329346 The Tribunal held that the printing and laminating of plain polyester film by the appellant constituted manufacturing. The activity of printing/laminating BOPP films for biscuit wrappers was also considered manufacturing. Relying on legal precedents and the transformative nature of the process, the Tribunal concluded that the appellant was entitled to credit on inputs used in the process. The impugned proceedings were deemed unwarranted, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329346