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of <h1>CESTAT Kolkata grants waiver on CENVAT Credit for plastic crates in beverage manufacturing</h1> The Appellate Tribunal CESTAT Kolkata ruled in favor of the Applicant in a case concerning the availability of CENVAT Credit on plastic crates used in the ... Availability of CENVAT Credit on plastic crates – Waiver of CENVAT Credit and Penalty under Rule 13/15 of the CC Rules - Held that:- The Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages in their factory - Following Lumbini Beverages Pvt. Ltd. vs. CCE, Patna [2012 (6) TMI 310 - CESTAT, KOLKATA]CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible - the Applicant are able to make out prima facie case for total waiver of the dues - all dues waived and its recovery stayed during pendency of the Appeals - Stay granted. Issues: Availability of CENVAT Credit on plastic crates used in the manufacture of beverages.The judgment by the Appellate Tribunal CESTAT Kolkata involved applications seeking waiver of total CENVAT Credit of Rs.62.31 lakh and an equal amount of penalty imposed under Rule 13/15 of the CENVAT Credit Rules, 2002/2004. The Applicant had availed the CENVAT Credit on plastic crates used in or in relation to the manufacture of beverages in their factory. The demand notice was issued on the grounds that the use of plastic crates comes into effect only after the final product emerges, making the Applicant ineligible for CENVAT Credit on plastic crates. The Applicant's advocate referenced a previous decision by the Tribunal in the case of Lumbini Beverages Pvt. Ltd. vs. CCE, Patna, where it was held that CENVAT Credit on plastic crates is admissible based on the decision of the Larger Bench in the case of Banco Products(India) Ltd. vs. CCE, Vadodara-I. The Revenue's advocate did not produce any judgment contrary to this. After hearing both sides and examining the records, the Tribunal found that the issue at hand was the availability of CENVAT Credit on plastic crates used in the manufacture of beverages. Given the precedent set in the Lumbini Beverages case, the Tribunal ruled in favor of the Applicant, allowing total waiver of the dues adjudged and staying the recovery during the pendency of the Appeals.---
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