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Central Excise

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

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

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Central ExciseNovember 7, 2023Case LawsAT

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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