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2010 (8) TMI 525 - CESTAT, MUMBAICenvat credit - the plastic crates procured by the appellants were used for handling the material, the terms input has a conventional meaning - As per Circular No. 643/34/02 dated 1-7-2002 it has been clarified that the cost of reusable container like glass bottles, crates etc. is amortized and included in the cost of product itself. The cost of secondary packing cannot be excluded and further clarification has been given that the cost of crates is to be amortized and included in the cost of product while determining the transaction value when the cost of plastic crates forms the part of transaction value the Cenvat credit on these plastic crates cannot be denied - Plastic crates are being used by the appellants as material handling equipment and transportation of their finished goods for safely transportation by their finished goods to their customers which forms the part of secondary packing. Held that: the Cenvat credit taken by the appellants is available to them in plastic crates - The impugned order is set aside and appeal is allowed.
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