AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2007 (1) TMI 78
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the following substantial question 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 polyproly....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 4. The Tribunal held that the aseptic 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 o....