2024 (9) TMI 1169

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....S) from factory to the consignee premises/destination. 2. Shri Prasannan Namboodiri, Learned Counsel appearing on behalf of the appellant submits that the appellant have initially taken the Cenvat credit on ISO tank considering it as "Capital Goods", however later they realised that the credit should have been taken under "inputs" account which they have claimed during the adjudication of the case before the adjudicating authority. However the adjudicating authority has not considered their submission and holding that the ISO tank is not capital goods, therefore, the credit was denied. He submits that various board circulars have clarified that the assessee is entitled for the Cenvat credit in respect of durable packaging material if the v....

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....E.L.T.487 (All.) Commissioner of Central Excise, Noida versus Denso India Limited 2004 (165) E.L.T 232 (Tri Del.) Chhattisgarh Beverages Pvt. Ltd. versus Commissioner of C. Ex., Raipur 2006 (205) E.LT. 220 (Tri. - Del.) Union of India versus Chhattisgarh Beverages Pvt. Ltd 2013 (294) E.L.T. A48 (Chhattisgarh) Commissioner of C. Ex. & S.T., Daman versus Aarti Industries Ltd. 2014 (307) E.L.T 553 (Tri Ahmd.) Cosmic Dye Chemical versus Collector of Central Excise, Bombay 1995 (75) E.L.T. 721 (S.C.) Gujarat Alkalies & Chemicals Ltd. Versus Commr. of C. Ex., Vadodara 2003 (161) E.L.T 202 (Fri. Mumbai) Kisan Sahkari Chini Mills Ltd. Versus Commissioner of C. Ex., Meerut-II 2010 (261) E.L.T. 308 (Tri. - Del.) Lubri-Chem Industries ....