https://www.taxtmi.com/caselaws?id=221579 Plastic crates used inside the factory for handling, storage and transportation of goods were treated as eligible for Cenvat credit because they operated as material handling devices connected with manufacture. Applying the Larger Bench view, the court noted that proper movement and storage of raw materials and finished goods contribute to the effective conduct of manufacturing and may bring such items within the scope of inputs or accessories used in relation to manufacture. On that basis, the credit claim was allowed and the denial of credit was held unsustainable. en-us Thu, 14 Feb 2013 00:00:00 +0530 Thu, 08 Oct 2015 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221579 Plastic crates used inside the factory for handling, storage and transportation of goods were treated as eligible for Cenvat credit because they operated as material handling devices connected with manufacture. Applying the Larger Bench view, the court noted that proper movement and storage of raw materials and finished goods contribute to the effective conduct of manufacturing and may bring such items within the scope of inputs or accessories used in relation to manufacture. On that basis, the credit claim was allowed and the denial of credit was held unsustainable. Case-Laws Central Excise Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221579