My query is that
Is cenvat credit available on plastic crates used for transportation of finished goods upto the place of customer?
If yes plz give me the citation of the case.
tarun goyal (Govt. service) 08 July 2009
here is answere to your query
COLLECTOR OF C. EX.,
Order No. 1575/97, dated 10-6-1997 in Appeal No. E/813/95-
Modvat/Cenvat - Packaging material - Plastic crates for transporting bottles of aerated water, eligible inputs for Modvat credit and not to be taken as falling within excluded category of explanation to Rule 57A of erstwhile Central Excise Rules, 1944 since the levy on aerated waters was specific rated at the relevant time. [1997 (91) E.L.T. 422 (Tribunal) relied on]. [para 4]
Collector v. Black Diamond Beverages Ltd. — 1997 (91) E.L.T. 422 (Tribunal) — Relied on [