9911796707
TMI Blog2008 (5) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order] - M/s. Pallipalayam Spinners Pvt. Ltd., (PSL) Erode, was ordered to pay back Rs. 39,197/- availed by them as 50% of the duty paid on plastic crates received between 7/2000 to 10/2003. PSL are engaged in the manufacture of cotton yarn and man made yarn. The impugned plastic crates are used within the mill to transfer the yarn from one section to another section in the process of completing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pective of the classification. The plastic crates in question are used in the mills for transferring various intermediate products to complete the process of manufacture of the final product cotton yarn and man made yarn cleared. Their case was squarely covered by the decision of the Tribunal in CCE, Calicut v. Keltron Component Complex Ltd. (supra). She also relies on the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2005 (192) E.L.T. 541 (Tri.-Chen.), wherein it was held that 'plastic crates' used as material handling equipment could not be treated as input nor the same were capital goods. The ld. SDR prays that the impugned order may be sustained and the appeal filed by PSL be dismissed. In his rejoinder, the Counsel submits that the order of the Tribunal relied on by the SDR has been stayed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achinery. The same item may be accessory of more than one kind of instrument. The Court had accepted the meaning of the accessories as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or was a supplementary or secondary to something of greater or primary importance which assist in operating or controlling or may serve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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