Admissiblity of MODVAT credit of duty paid on BOPP Films used in the manufacture of industrial and decorative laminates

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..... rnment of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Admissiblity of MODVAT credit of duty paid on BOPP Films used in the manufacture of industrial and decorative laminates. I am directed to say that a doubt has been raised as to whether MODVAT credit of duty paid on BOPP Films in the manufacture of industrial and dec .....

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..... ecorative laminates cannot be treated as inputs and hence MODVAT credit of duty paid on such BOPP Films should not be allowed. 3. These instructions may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 4. All pending assessments may be finalised on the above basis. 5. Receipt of this letter may please be acknowledged. 6. Hindi ver .....

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