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2010 (5) TMI 443 - AT - Central ExciseCenvat credit - credit on doors and components of Air Handling Unit - steel doors & frames and the Polysterene panels play a vital role in the appellant's production activity - appellant not specified the purpose - lower authorities, correct on denying the Cenvat credit Cenvat credit - Cenvat credit on drying plates, plastic pallets and steel racks - drying plates used for drying gelatin capsules in the dryer and plastic pallets were used for transportation of raw materials, semi finished goods and finished goods within the factory premises and the steel racks are used for storing the raw materials and finished goods - delivery of the goods includes transportation of the goods by plastic crates - plastic crates are again used for such transportation - plastic crates eligible for Modvat credit
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