1991 (4) TMI 243

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..... l, S.D.R., und A.V. Naik, J.D.R., for the Respondents. [Order per: R. Jayaraman, Member (T)]. All the aforesaid five appeals involve consideration of the common issue viz. the admissibility of Modvat credit on plastic BOPP films used as a separating medium in the manufacture of decorative laminated sheets. The aforesaid 5 appeals are directed against the orders of the Collector (Appeals) .....

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..... Appeals) has erred in holding that these films are appliances and hence are not eligible for modvat credit. 3. Heard Shri Mondal and Shri Naik appearing for the respondent. Shri Mondal referred to Board s instructions contained in their letter dated 8-1-1990 reproduced in 1991 (32) ECR 36. 4. Shri Naik pleaded that though the BOPP films are placed between the layers, it only acts as a separato .....

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..... s without being converted into an apparatus or used as a part of apparatus. The film is a film and known as such. If it acts as a separating medium in this case and gets worn out only after repeated usage, it cannot become an appliance, or apparatus on that ground. It is also an admitted fact that the film is placed directly in the product mix, and placed in between the layers. In the process of l .....

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