1996 (6) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Respondents. [Order]. - Revenue has filed the present reference application with the request that the following alleged question of law said to have arisen out of Final Order A/1513/95-NB, dated 20-12-1995 be referred to the High Court concerned : Whether BOPP film can be termed as an input for the purpose of Rule 57A in the manufacture of aprons and cots. 2. Argui....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s earlier order reported in 1990 (49) E.L.T. 538 has held that BOPP Film/Tape used as separator in the manufacture of aprons and cots is an input and, therefore, the Collector (Appeals) rightly extended the benefit of Modvat to the respondents. He further submitted that mere filing of S.L.P. before the Apex Court cannot be termed as a question of law. 4. Considered. In the facts and circum....