https://www.taxtmi.com/caselaws?id=336676 The Tribunal upheld the decision disallowing CENVAT Credit on wooden pallets for internal movement of finished goods within the factory, ruling that the pallets did not qualify as inputs or capital goods. The Tribunal found that the pallets were not parts of machinery and did not meet the criteria for exemption under Notification No.67/95-CE as they were not directly used in the manufacturing process of final products within the factory. The appeal was dismissed based on the Supreme Court's precedent on the classification of pallets used for material movement within a factory. 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 The Tribunal upheld the decision disallowing CENVAT Credit on wooden pallets for internal movement of finished goods within the factory, ruling that the pallets did not qualify as inputs or capital goods. The Tribunal found that the pallets were not parts of machinery and did not meet the criteria for exemption under Notification No.67/95-CE as they were not directly used in the manufacturing process of final products within the factory. The appeal was dismissed based on the Supreme Court's precedent on the classification of pallets used for material movement within a factory. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336676