2007 (1) TMI 78

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....stion of law :- Whether the inputs PPP, PEP, Pull Tab strips are inputs for the assessee for availing Modvat credit in relation to the manufacture of finished product? 2. The applicant is a manufacturer of aseptic packaging made by aluminium plastic with paper and aluminium. The packing manufactured by the applicant along with the imported strips of polyprolylene or polyethylene are sold on orde....

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....c packaging rolls supplied by the applicants cannot be made into a container without the use of the strips of polypropylene or polyethylene. In other words, the Tribunal held that the aseptic packaging manufactured by the applicant would become marketable only after sealing the container. The Tribunal relied upon the decision of the Apex Court in the case of Commissioner of Central Excise v. Jay E....