2011 (4) TMI 679

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..... Thiruvananthapuram [2009 -TMI - 77195 - CESTAT, BANGALORE], the Tribunal has held that containers and empty cylinders being used for packing the final products are to be treated as inputs used by manufacturers in or in relation to the manufacture of final products and credit of service tax is admissible - Therefore, the assessees have made out a prima facie case for unconditional waiver. - E/S/27 .....

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..... therefore, manufacturers are not entitled to take credit. However, I find that the Maruti Suzuki decision has been referred for further consideration by a larger Bench of the apex court, and in the case of Commissioner of Central Excise, Jaipur-II Vs Nitin Spinners Ltd. [2009 (16) S.T.R.323 (Tri.-Del.)] and Kerala Minerals and Metals Ltd. Vs Commissioner of Central Excise, Thiruvananthapuram [201 .....

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