https://www.taxtmi.com/caselaws?id=31687 Plastic crates used inside the factory to move intermediate products between stages of yarn manufacture were treated as accessories of textile machinery because they functioned as an integral aid to the production process. As the crates enabled effective transfer of outputs from one machine to the next and supported the spinning process, they satisfied the definition of capital goods under the Cenvat Credit Rules, 2002. Credit on the duty paid on the crates was therefore allowable, and the denial of Cenvat credit was unsustainable. en-us Fri, 30 May 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31687 Plastic crates used inside the factory to move intermediate products between stages of yarn manufacture were treated as accessories of textile machinery because they functioned as an integral aid to the production process. As the crates enabled effective transfer of outputs from one machine to the next and supported the spinning process, they satisfied the definition of capital goods under the Cenvat Credit Rules, 2002. Credit on the duty paid on the crates was therefore allowable, and the denial of Cenvat credit was unsustainable. Case-Laws Central Excise Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31687