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Ajay Sharma (Lawyer)     29 June 2009

Cenvat Credit

Hiiiii All

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.

 

Ajay



Learning

 1 Replies

tarun goyal (Govt. service)     08 July 2009

dear ajay,

here is answere to your query

COLLECTOR OF C. EX., MADRAS

Versus

CHENNAI BOTTLING CO. (P) LTD.

Order No. 1575/97, dated 10-6-1997 in Appeal No. E/813/95-Md.

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]

CASE CITED

Collector v. Black Diamond Beverages Ltd. — 1997 (91) E.L.T. 422 (Tribunal) — Relied on  [Para 2]

 


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