https://www.taxtmi.com/caselaws?id=4070 Plastic crates used within a factory for storage and internal transport can qualify as Cenvat-credit inputs where they are essential to efficient manufacture and have a direct nexus with production. The expression "in relation to manufacture" has a wide ambit and covers goods used for storage, segregation, preservation and handling of raw materials, even if they do not form part of the finished product. On this approach, goods that support the manufacturing process in a practical and necessary way fall within the scope of inputs, and Cenvat credit is admissible. en-us Wed, 17 Oct 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4070 Plastic crates used within a factory for storage and internal transport can qualify as Cenvat-credit inputs where they are essential to efficient manufacture and have a direct nexus with production. The expression "in relation to manufacture" has a wide ambit and covers goods used for storage, segregation, preservation and handling of raw materials, even if they do not form part of the finished product. On this approach, goods that support the manufacturing process in a practical and necessary way fall within the scope of inputs, and Cenvat credit is admissible. Case-Laws Central Excise Wed, 17 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4070