https://www.taxtmi.com/caselaws?id=4671 The Tribunal dismissed the appeal regarding the claim for CENVAT credit on jumbo bags, ruling that the bags did not qualify as inputs or capital goods. The bags were determined to be solely used for transporting raw materials and not for storage or finished goods packing in the factory. The Tribunal upheld the decision, emphasizing that the bags did not meet the criteria for CENVAT credit under the applicable rules. The appellants' arguments were rejected based on previous judgments and a thorough analysis of the legal provisions. en-us Fri, 08 Feb 2008 00:00:00 +0530 Thu, 05 Feb 2009 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4671 The Tribunal dismissed the appeal regarding the claim for CENVAT credit on jumbo bags, ruling that the bags did not qualify as inputs or capital goods. The bags were determined to be solely used for transporting raw materials and not for storage or finished goods packing in the factory. The Tribunal upheld the decision, emphasizing that the bags did not meet the criteria for CENVAT credit under the applicable rules. The appellants' arguments were rejected based on previous judgments and a thorough analysis of the legal provisions. Case-Laws Central Excise Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4671