https://www.taxtmi.com/caselaws?id=251609 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, allowing the assessee's claim for CENVAT credit on plastic crates used for packing final products. The Court found that the plastic crates were integral to the transportation of finished goods and their cost was included in the assessable value, qualifying for credit. The judgment relied on established legal principles and previous precedents, leading to the dismissal of the Department's appeal. en-us Tue, 16 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251609 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, allowing the assessee's claim for CENVAT credit on plastic crates used for packing final products. The Court found that the plastic crates were integral to the transportation of finished goods and their cost was included in the assessable value, qualifying for credit. The judgment relied on established legal principles and previous precedents, leading to the dismissal of the Department's appeal. Case-Laws Central Excise Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251609