2009 (2) TMI 101 - CESTAT AHMEDABAD

Availability of the input credit in respect of the plastic crates either as capital goods or as input – Plastic crates which is used in handling of material inside the factory for internal transportation of goods, acts a accessory as they help in increasing effectiveness of machinery – so credit is admissible as Capital goods – Proper storage of inputs is essential for efficient manufacturing process and in absence of proper facilities for storage and transportation; the same will affect the manufacturing process – therefore, crates used for transportation of finished goods in to bonded store room, are eligible for credit as input