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