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M/s. SMV BEVERAGES Versus COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, JAMSHEDPUR - 2013 (11) TMI 85 - CESTAT KOLKATA - Central Excise
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. ........