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2012 (6) TMI 310 - AT - Central ExciseCENVAT Credit on PVC crates used for transporting aerated water in bottles - appellants, engaged in the manufacture of non-alcoholic beverages - Revenue denied credit on ground that appellants are collecting deposits from the customers on the PVC crates - Held that:- CENVAT Credit is admissible once it satisfies the definition of input and such input is used in or in relation to the manufacture of the final product. In the instant case the appellants had explained the use of such crates during the process of manufacture and disastrous consequence of non-use of such crates. In these circumstances the PVC crates being used as inputs/capital goods in the manufacture of aerated waters accordingly CENVAT Credit is admissible on the same - Decided in favor of assessee.
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