2007 (1) TMI 78

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..... [Judgment per : J.P. Devadhar, J. (Oral)]. - This application was admitted on 6th April, 2005 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 al .....

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..... thylene were supplied separately, the applicants were not eligible to avail the Modvat credit. 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 .....

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