https://www.taxtmi.com/caselaws?id=336676 Wooden pallets used inside the factory for stacking and movement of finished goods were examined for eligibility as Cenvat-style creditable items. The Tribunal applied the Supreme Court's view that such pallets are not parts of fork-lift trucks, do not fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, and are not inputs merely because they assist internal movement of goods. It also noted that Notification No. 67/95-C.E. covers only capital goods as defined in Rule 57Q and inputs used in or in relation to manufacture. Credit on the pallets was therefore not admissible. en-us Tue, 07 Jun 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336676 Wooden pallets used inside the factory for stacking and movement of finished goods were examined for eligibility as Cenvat-style creditable items. The Tribunal applied the Supreme Court's view that such pallets are not parts of fork-lift trucks, do not fall within the definition of capital goods under Rule 57Q of the Central Excise Rules, 1944, and are not inputs merely because they assist internal movement of goods. It also noted that Notification No. 67/95-C.E. covers only capital goods as defined in Rule 57Q and inputs used in or in relation to manufacture. Credit on the pallets was therefore not admissible. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336676