TaxTMI 
TaxTMI 
2007 (1) TMI 473
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....simhan, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Common issue is involved in these appeals. Hence these are taken up together for disposal. 2. The issue involved in these appeals is whether the respondents are entitled for Modvat credit in respect of plastic crates which are used as in handling material in the factory of manufacture. 3. The Commi....
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....o. 217/86-C.E. in respect of bins, trollies which were manufactured in the factory and used within the factory of manufacture in relation to final product is decided in favour of the manufacturer by the Hon'ble Supreme Court in the case of CCE, Pune v. Tata Engineering & Locomotives Co. Ltd reported in 2003 (158) E.L.T. 130 (S.C.). The Hon'ble Supreme Court held that while interpreting the provisi....
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....Explanation. The phrase in or in relation to the manufacture of the final products, is common to both the exemption and the exclusion. All the decisions cited by the appellate relate to the meaning of this phrase. Reference to them was unnecessary since there is no dispute that the items in question are inputs and covered by this common phrase. The difference between the exemption and the exclusio....