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2014 (9) TMI 635 - HC - Central ExciseCENVAT Credit - use of plastic crates - A.O. refused to allow the claim of the assessee-defendant by observing that plastic crates are not being used in or in relation to the manufacture of final products and hence not entitled for CENVAT credit - Held that:- Plastic crates were being used for the safe transportation of the finished goods i.e. Auto Electric parts from the factory to the customers. The plastic crates were being used for the safe transportation of the goods from the place of the manufacture to the place of consignee and the cost of plastic crates is included on pro-rata basis in the assessable value of the finished excisable goods on which duty was being discharged. in the assessee-respondents' own case, the MODVAT credit had been allowed by the Department in earlier assessment years on the packing material - no reason to interfere with the impugned order passed by the Tribunal and the same is hereby sustained along-with the reasons mentioned therein - Decided against Revenue.
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