2008 (3) TMI 517

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..... der]. - The dispute in the present appeal relates to the availability of the input credit in respect of the plastic crates is either as the capital goods or as input. After hearing both sides, I find that there are conflicting decisions on the said issue. It was held in the following decisions that the credit in respect of plastic crates would be available. 1. Kellogg India Ltd. v. CCE, .....

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