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2008 (5) TMI 218 - AT - Central ExciseCredit on Plastic crates used in manufacture of cotton yarn and man made yarn – impugned plastic crates are used within the mill to transfer the yarn (intermediate product) from one section to another section in the process of completing the manufacture of final products - ‘Plastic crates’ have therefore, to be held as accessories to the textile machinery. Therefore, the impugned goods satisfy the definition of Rule 2(b) of CCR – credit is allowed
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