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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

CENVAT credit - wooden pallets used for stacking and movement of ...


CENVAT Credit Denied for Wooden Pallets Used for Moving Finished Goods Within Factory; Not Part of Manufacturing Process.

December 27, 2016

Case Laws     Central Excise     AT

CENVAT credit - wooden pallets used for stacking and movement of finished goods within the factory - It cannot be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products - No credit - AT

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