https://www.taxtmi.com/caselaws?id=255653 CENVAT credit on plastic crates used for internal transportation and storage of raw materials and finished goods within the factory was held admissible as inputs or material handling devices. The reasoning followed the Larger Bench view that such crates function as accessories supporting storage and movement in the manufacturing process, and the credit was claimed as inputs rather than capital goods. Credit could not be denied merely because the crates were classifiable under Chapter 39, since proper storage and transportation within the factory were treated as part of manufacture. The Revenue's challenge failed and the credit was allowed. en-us Tue, 13 Jan 2015 00:00:00 +0530 Tue, 20 Jan 2015 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255653 CENVAT credit on plastic crates used for internal transportation and storage of raw materials and finished goods within the factory was held admissible as inputs or material handling devices. The reasoning followed the Larger Bench view that such crates function as accessories supporting storage and movement in the manufacturing process, and the credit was claimed as inputs rather than capital goods. Credit could not be denied merely because the crates were classifiable under Chapter 39, since proper storage and transportation within the factory were treated as part of manufacture. The Revenue's challenge failed and the credit was allowed. Case-Laws Central Excise Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255653