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2013 (3) TMI 345 - HC - Central ExciseEligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - appellants had taken Cenvat credit on the goods 'Plastic Crates' falling under Chapter 3923.90 during the months of September 2001 to May 2002 - Held that:- As decided in BANGO PRODUCTS (INDIA) LTD. VS. COMMISSIONER OF C. EX., VADODARA-1 [2009 (2) TMI 101 - CESTAT AHMEDABAD]Plastic crates which is used in handling of material inside the factory for internal transportation of goods, acts a accessory as they help in increasing effectiveness of machinery so credit is admissible as Capital goods – Proper storage of inputs is essential for efficient manufacturing process and in absence of proper facilities for storage and transportation; the same will affect the manufacturing process, therefore crates used for transportation of finished goods in to bonded store room, are eligible for credit as input. As against the above judgment of the Larger Bench of the Tribunal, no appeal has been preferred by the Department and it is submitted that the Department has accepted the said judgment and acted upon the same - in favour of assessee.
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