https://www.taxtmi.com/caselaws?id=265341 Plastic crates were treated as eligible for Cenvat credit as inputs used in or in relation to manufacture, because the issue was already covered by an earlier Division Bench decision of the same Court on the same point. Following that precedent, the Court accepted the assessee's claim and rejected the Tribunal's contrary view. The operative effect was that the credit claim succeeded on the basis that the crates fell within the relevant input concept for manufacturing use. en-us Fri, 10 Jan 2014 00:00:00 +0530 Sat, 10 Oct 2015 06:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265341 Plastic crates were treated as eligible for Cenvat credit as inputs used in or in relation to manufacture, because the issue was already covered by an earlier Division Bench decision of the same Court on the same point. Following that precedent, the Court accepted the assessee's claim and rejected the Tribunal's contrary view. The operative effect was that the credit claim succeeded on the basis that the crates fell within the relevant input concept for manufacturing use. Case-Laws Central Excise Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265341