1991 (12) TMI 167 - AT - Central Excise

Summary

The appeal was filed by the Department against the order allowing Modvat credit for "Surface Protection Film" used in manufacturing stainless steel sheets. The Tribunal upheld the lower appellate authority's decision, stating that the protective film was essential for the finished product and its cost was included in the assessable value, making it eligible for Modvat credit. The Tribunal dismissed the appeal, affirming that the film was used in or in relation to the manufacture of the finished product.