https://www.taxtmi.com/caselaws?id=54448 Plastic crates under SH 3923.90 were not eligible for Cenvat credit as capital goods because Rule 2(b) of the Cenvat Credit Rules, 2001/2002 contained an exhaustive list and the crates did not fall within any specified entry as components, spares or accessories. An earlier ruling under Rule 57Q of the Central Excise Rules, 1944 was inapplicable because the Cenvat capital goods scheme was materially different. The alternative claim to input duty credit also failed, as "input" could not be expanded to cover goods ordinarily treated as capital goods, particularly material handling equipment, and the point was not raised before the lower authority. The credit allowed below was therefore unsustainable. en-us Fri, 24 Jun 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54448 Plastic crates under SH 3923.90 were not eligible for Cenvat credit as capital goods because Rule 2(b) of the Cenvat Credit Rules, 2001/2002 contained an exhaustive list and the crates did not fall within any specified entry as components, spares or accessories. An earlier ruling under Rule 57Q of the Central Excise Rules, 1944 was inapplicable because the Cenvat capital goods scheme was materially different. The alternative claim to input duty credit also failed, as "input" could not be expanded to cover goods ordinarily treated as capital goods, particularly material handling equipment, and the point was not raised before the lower authority. The credit allowed below was therefore unsustainable. Case-Laws Central Excise Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54448