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M/s. SMV BEVERAGES Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, JAMSHEDPUR - 2013 (11) TMI 85 - CESTAT KOLKATA - Central Excise
......... -Kol.) and following the decision of the Larger Bench in the case of Banco Products(India) Ltd. vs. CCE, Vadodara-I 2009(235) ELT 636(Tri.-LB), had held that CENVAT Credit availed on plastic crates is admissible. 3. Ld. AR for the Revenue did not produce any judgment contrary to the same. 4. Heard both sides and perused the records. We find that the limited issue involved in this case is the availability of CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages. This Tribunal had already taken a view in the case of Lumbini Beverages Pvt. Ltd. (supra) that CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible. In these circumstances, the Applicant are able to make out prima facie case for total waiver of the dues adjudged in both the cases. Consequently, all dues adjudged is waived and its recovery stayed during pendency of the Appeals. Stay Petitions are allowed. (Dictated and pronounced in the open court.)