2010 (5) TMI 443

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....p;    Polysterne Panels (b)     Plactic Pallets (c)     Drying Trays (d)    Steel Racks (e)     Steel Doors and Frames Both the lower authorities have held that the Cenvat credit of the Central excise duty paid on these items are not eligible on the ground, that these items do not find mention in the definition of capital goods and do not fall under the category of capital goods as indicated in the definition. 4. Ld. Counsel would submit that the items on which the denial has been recorded by the lower authorities are totally covered by the various decisions of the Tribunal. It is his submission that the above items were used in the factory....

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....ital goods. 8. Ld. Counsel has relied upon the decision in the case of Reliance Industries Ltd. for the proposition of eligibility to the credit more specifically on the findings at Serial No. 27 of the list appeared to the decision. On the perusal of the decision, I find that Tribunal had granted credit on doors and components of Air Handling Unit. It is not brought on record how the steel doors & frames and the Polysterene panels play a vital role in the appellant's production activity. In the grounds of appeal, the appellant has not specified the purpose. In view of this, I agree with the lower authorities, on denying the Cenvat credit to the appellant on Polysteme Panels and Steel doors & frames. 9. As regards Cenvat credi....

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....ial to the manufacturing platform, the process cannot start. Such delivery of the goods includes transportation of the goods by plastic crates. Similarly, finished products are required to be stored in a bonded store room. The plastic crates are again used for such transportation. As such, we are of the view that the plastic crates would also be eligible for Modvat credit as input." It can be seen from the above reproduced ratio that the items which were used for transporting/storing in the factory premises and Cenvat credit cannot be denied. Respectfully following the said decision, the impugned order to the extent it denies the benefit of Cenvat credit of central excise duty paid on the Drying plates, plastic pallets and steel racks is s....