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Central Excise - Highlights / Catch Notes

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CENVAT Credit - process of making electronic capacitor grade ...


Converting Plastic Film to Metalized Dielectric MPP Film Classified as Manufacturing, CENVAT Credit Allowed.

November 7, 2023

Case Laws     Central Excise     AT

CENVAT Credit - process of making electronic capacitor grade metalized dielectric plastic film (MPP film) - The process of making MPP Films, capacitor grade from plain plastic film would amount to manufacturing process and the MPP classifiable under CETH 3920 2090 would be a manufactured good. Once the process is considered as manufacturing process, the credit becomes admissible - AT

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