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2015 (10) TMI 616 - HC - Central ExciseEligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - appellants had taken Cenvat credit on the goods 'Plastic Crates' falling under Chapter 3923.90 during the months of September 2001 to May 2002 - Held that:- appeals are covered by the unreported decision of the Division Bench of this Court in the case of M/s. P.K.P.N. Shipping Mills (P) Ltd. v. The Commissioner of Central Excise, Salem and Another in [2013 (3) TMI 345 - MADRAS HIGH COURT]. - Decided in favour of assessee.
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