2015 (10) TMI 616

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.... 39 and 38 of 2006 respectively dated 12-1-2006 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. The appeals have been admitted on the following substantial questions of law : "1. Whether the Hon'ble Tribunal is right in holding that the plastic crates in question cannot be considered as inputs, as defined in Rule 2(g) of the Cenvat Credit Rule....