Cenvat credit on plastic crates accepted as inputs used in manufacture, following binding precedent on the same issue.

Plastic crates were treated as eligible for Cenvat credit as inputs used in or in relation to manufacture, because the issue was already covered by an earlier Division Bench decision of the same Court on the same point. Following that precedent, the Court accepted the assessee's claim and rejected the Tribunal's contrary view. The operative effect was that the credit claim succeeded on the basis that the crates fell within the relevant input concept for manufacturing use.

---

---

Issues: Whether plastic crates were eligible for Cenvat credit as inputs used in or in relation to the manufacture of the final products.

Analysis: The issue was treated as covered by an earlier Division Bench decision of the same Court on the same point. Following that precedent, the Court accepted the assessee's claim for Cenvat credit and disagreed with the Tribunal's contrary view.

Conclusion: Plastic crates were held to qualify for Cenvat credit on the basis that they fell within the relevant input concept for use in or in relation to manufacture, and the appeals were allowed in favour of the assessee.

---