https://www.taxtmi.com/caselaws?id=254431 Plastic crates used to move intermediate goods between stages of manufacture were treated as accessories used in the manufacturing process, bringing them within the definition of capital goods for Cenvat credit under Rule 2(b) of the Cenvat Credit Rules, 2002. The Court relied on an earlier Division Bench ruling that had accepted the Tribunal's view on the same issue, and treated the legal position as settled in favour of credit eligibility. On that basis, the crates were recognised as eligible for Cenvat credit as capital goods accessories, and the assessee succeeded on the substantial question of law. en-us Thu, 11 Dec 2014 00:00:00 +0530 Wed, 24 Jun 2015 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254431 Plastic crates used to move intermediate goods between stages of manufacture were treated as accessories used in the manufacturing process, bringing them within the definition of capital goods for Cenvat credit under Rule 2(b) of the Cenvat Credit Rules, 2002. The Court relied on an earlier Division Bench ruling that had accepted the Tribunal's view on the same issue, and treated the legal position as settled in favour of credit eligibility. On that basis, the crates were recognised as eligible for Cenvat credit as capital goods accessories, and the assessee succeeded on the substantial question of law. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254431