2005 (6) TMI 175

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....the lower appellate authority in respect of "plastic crates" (SH 3923.90) for the period September, 2001 and May, 2002. Hence this appeal of the department. 3. In the impugned order, ld. Commissioner (Appeals) has relied on the Supreme Court's judgment in J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. STO, Kanpur, 1997 (91) E.L.T. 34 (S.C.), wherein the expression "in the manufacture of goods" was interpreted by the court and it was held that it should normally encompass the entire process of converting of raw material into finished goods. Ld. Commissioner (Appeals), on this basis, treated the 'plastic crates' as inputs and allowed input duty credit to the assessee, notwithstanding the fact that assessee had not claimed such a relief....

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....)         Components, spares and accessories of the goods specified at (i) above; (ii)        moulds and dies; (iii)       refractories and refractory materials; (iv)       tubes and pipes and fitting thereof; (v)        pollution control equipment; and (vi)       storage tank, used in the factory of the manufacturers of the final products, but does not include any equipment or appliance used in an office." 5. The 'plastic crates' under consideration are falling under SH 3923.90 of the CETA Schedule and the same are not cov....