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2007 (10) TMI 211 - AT - Central ExcisePlastic crates, which were used in their factory premises for transportation, storing of raw materials & finished goods – SCN issued on ground that credit not admissible on plastic crates as these are not used in or in relation to manufacture of their final products – held that if manufacture of final product cannot take place without the process in question then that process is an integral part of the activity of manufacture of the final product hence credit cannot be denied on them
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