https://www.taxtmi.com/caselaws?id=213990 The Tribunal allowed the appeal in favor of the appellant, holding that CENVAT credit on PVC crates used in the automatic process of placing bottles during the manufacturing of aerated water is admissible. The Tribunal found that the PVC crates qualified as inputs under the CENVAT Credit Rules, 2004, as they were essential material handling equipment in the factory premises. The decision was based on the importance of the crates in the manufacturing process and their inclusion in the value of finished goods, overturning the order disallowing the credit. en-us Tue, 15 May 2012 00:00:00 +0530 Fri, 11 Jan 2013 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213990 The Tribunal allowed the appeal in favor of the appellant, holding that CENVAT credit on PVC crates used in the automatic process of placing bottles during the manufacturing of aerated water is admissible. The Tribunal found that the PVC crates qualified as inputs under the CENVAT Credit Rules, 2004, as they were essential material handling equipment in the factory premises. The decision was based on the importance of the crates in the manufacturing process and their inclusion in the value of finished goods, overturning the order disallowing the credit. Case-Laws Central Excise Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213990