https://www.taxtmi.com/caselaws?id=33286 CESTAT held that plastic crates used within the factory for internal transportation and storage constitute material-handling equipment integral to the manufacturing process and are eligible for MODVAT credit both as capital goods and as inputs. The Tribunal reasoned that storage and delivery of inputs to the production platform are part of the manufacturing process, and crates facilitating this are admissible for credit; similarly they support storage of finished goods. Appeals were remitted to the original Bench for disposal. en-us Mon, 23 Feb 2009 00:00:00 +0530 Fri, 05 Sep 2025 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33286 CESTAT held that plastic crates used within the factory for internal transportation and storage constitute material-handling equipment integral to the manufacturing process and are eligible for MODVAT credit both as capital goods and as inputs. The Tribunal reasoned that storage and delivery of inputs to the production platform are part of the manufacturing process, and crates facilitating this are admissible for credit; similarly they support storage of finished goods. Appeals were remitted to the original Bench for disposal. Case-Laws Central Excise Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33286