TMI Blog2014 (9) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/1539/03-NB(S). 2. On 19.2.2007, a coordinate Bench has admitted the appeal on the following substantial questions of law:- (a). Whether 'plastic crates' used by the respondent for transportation of auto parts and brought back in the factory for reuse can be termed as 'packing material' without it being for packing of the final products/auto parts? (b). Whether inclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the year under consideration, the assessee-defendant was engaged in the manufacture of Auto Electric Parts falling under Chapter 85 of Central Excise Tariff Act, 1985. The assessee-defendant had availed CENVAT credit on plastic crates used for the packing material of the final products. The A.O. refused to allow the claim of the assessee-defendant by observing that plastic crates are not being u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable goods on which duty was being discharged. 6. The Tribunal has observed that in the following cases, it was observed that the MODVAT credit is allowable on packing materials/containers, if their cost had been included in the value of the final product:- (i). Black Diamond Beverages Ltd., 1997 (91) ELT 422; (ii). Paras Pharmaceutical, 1999 (108) ELT 580; and (iii). Eicher Motors ..... X X X X Extracts X X X X X X X X Extracts X X X X
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