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2015 (1) TMI 852 - AT - Central ExciseDisallowance of CENVAT Credit on plastic crates - Commissioner allowed credit that goods are eligible as inputs - Held that:- following the decision of the Hon’ble High Court of Madras [2005 (6) TMI 175 - CESTAT, CHENNAI] and the Larger Bench of the Tribunal [2009 (2) TMI 101 - CESTAT AHMEDABAD], the respondents are eligible for the CENVAT credit availed on plastic crates as inputs / material handling equipment. Accordingly, I do not find any infirmity in the order passed by the lower appellate authority and uphold the same - Decided against Revenue.
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