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2016 (12) TMI 1321 - AT - Central ExciseCENVAT credit - wooden pallets used for stacking and movement of finished goods within the factory - denial on the ground that the said goods are neither inputs nor capital goods - Held that: - the same issue was before the Hon’ble Supreme Court in the case of Gajra Gears Ltd. [2015 (5) TMI 629 - SUPREME COURT] where it was held that these pallets which are manufactured/assembled in the factory of the appellant are in the nature of material handling equipment, to keep and carry work in progress goods from one machine to the other. Thus, the use of the pallets is for carrying out the material from one machine to the other. It cannot, therefore, be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products - denial justified - appeal dismissed - decided against assessee.
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