https://www.taxtmi.com/caselaws?id=119004 Plastic crates and P.P. sheet trays used only for storing and handling raw materials, sub-assemblies and finished goods in a factory were analysed under Rule 2(b) of the Cenvat Credit Rules, 2002 to see whether they qualified as inputs. The reasoning treated them as material handling equipment, not goods consumed or substantially used in manufacture, and distinguished authorities dealing with processes integrally connected with production because no manufacturing step involving these items was shown. The distinction between inputs and capital goods was treated as material, and the items were found not to qualify for Cenvat credit. en-us Thu, 12 Jan 2006 00:00:00 +0530 Sat, 07 Jul 2012 13:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119004 Plastic crates and P.P. sheet trays used only for storing and handling raw materials, sub-assemblies and finished goods in a factory were analysed under Rule 2(b) of the Cenvat Credit Rules, 2002 to see whether they qualified as inputs. The reasoning treated them as material handling equipment, not goods consumed or substantially used in manufacture, and distinguished authorities dealing with processes integrally connected with production because no manufacturing step involving these items was shown. The distinction between inputs and capital goods was treated as material, and the items were found not to qualify for Cenvat credit. Case-Laws Central Excise Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119004