https://www.taxtmi.com/caselaws?id=124052 Plastic crates used for in-house movement of goods within the factory were treated as eligible for Modvat credit because they were used in relation to manufacture and not excluded merely for not forming part of the final product. Applying the principle recognised for bins and trolleys used inside the factory, the Tribunal held that such handling materials fell within the credit framework where the governing notification used language similar to the Modvat scheme. The respondents were therefore entitled to Modvat credit on the crates. en-us Thu, 25 Jan 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124052 Plastic crates used for in-house movement of goods within the factory were treated as eligible for Modvat credit because they were used in relation to manufacture and not excluded merely for not forming part of the final product. Applying the principle recognised for bins and trolleys used inside the factory, the Tribunal held that such handling materials fell within the credit framework where the governing notification used language similar to the Modvat scheme. The respondents were therefore entitled to Modvat credit on the crates. Case-Laws Central Excise Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124052