https://www.taxtmi.com/caselaws?id=54842 Plastic crates and bins used for material handling in a factory were held ineligible for input duty credit under the Cenvat Credit Rules, 2002 because goods conventionally understood as capital goods cannot be treated as inputs merely by being used in relation to manufacture. The definition of "input" was read in contrast with capital goods, and items not wholly or substantially consumed in production were excluded from input credit. The alternative claim for input duty credit was also noted to have been raised for the first time before the Tribunal. en-us Fri, 09 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 12:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54842 Plastic crates and bins used for material handling in a factory were held ineligible for input duty credit under the Cenvat Credit Rules, 2002 because goods conventionally understood as capital goods cannot be treated as inputs merely by being used in relation to manufacture. The definition of "input" was read in contrast with capital goods, and items not wholly or substantially consumed in production were excluded from input credit. The alternative claim for input duty credit was also noted to have been raised for the first time before the Tribunal. Case-Laws Central Excise Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54842