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Availability of CENVAT Credit on plastic crates Waiver of CENVAT Credit and Penalty under Rule 13/15 of the CC Rules - Held that:- The Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages in their factory - Following Lumbini Beverages Pvt. Ltd. vs. CCE, Patna [2012 (6) TMI 310 - CESTAT, KOLKATA]CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible - the Applicant are able to make out prima facie case for total waiver of the dues - all dues waived and its recovery stayed during pendency of the Appeals - Stay granted.


 

 

 

 

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