https://www.taxtmi.com/caselaws?id=265007 CENVAT credit was held admissible on trolleys used to move components within the air-conditioner assembly line because they formed part of the factory's material-handling arrangement and had an immediate, functional connection with manufacture. The decision applied the principle that goods used for transporting and storing materials within the factory can qualify for credit, following the Larger Bench view on plastic crates. Credit was therefore allowed in favour of the assessee, and the revenue's reliance on a case involving steel plates and M.S. channels for chimney fabrication was found inapposite on the facts. en-us Tue, 14 Jul 2015 00:00:00 +0530 Wed, 06 Jan 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265007 CENVAT credit was held admissible on trolleys used to move components within the air-conditioner assembly line because they formed part of the factory's material-handling arrangement and had an immediate, functional connection with manufacture. The decision applied the principle that goods used for transporting and storing materials within the factory can qualify for credit, following the Larger Bench view on plastic crates. Credit was therefore allowed in favour of the assessee, and the revenue's reliance on a case involving steel plates and M.S. channels for chimney fabrication was found inapposite on the facts. Case-Laws Central Excise Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265007