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2014 (12) TMI 774 - HC - Central ExciseEligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - Held that:- Question raised in this appeal is squarely covered by a decision of this Court in M/s.P.K.P.N. Spinning Mills (P) Ltd. - Vs The Commissioner of Central Excise (2013 (3) TMI 345 - MADRAS HIGH COURT), wherein a Division Bench of this Court, accepting the Larger Bench decision of the Ahmedabad Tribunal in Bango Products (India) Ltd. - Vs Commissioner of Central Excise, Vadodara (2009 (2) TMI 101 - CESTAT AHMEDABAD), had decided the issue in favour of the assessee and allowed the appeal. A copy of the said order has also been placed before this Court. As submitted by either side, the issue being covered by the above judgement of the Division Bench, this Court is in agreement with the above rational laid down - Decided in favour of assessee.
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