2015 (10) TMI 616 - HC - Central Excise

Eligibility for CENVAT Credit - Plastic Crates - Capital goods or inputs - appellants had taken Cenvat credit on the goods Plastic Crates falling under Chapter 3923.90 during the months of September 2001 to May 2002 - Held that - appeals are covered by the unreported decision of the Division Bench of this Court in the case of M/s. P.K.P.N. Shipping Mills (P) Ltd. v. The Commissioner of Central Excise, Salem and Another in 2013 (3) TMI 345 - MADRAS HIGH COURT . - Decided in favour of assessee.

Summary

The High Court of Madras allowed the appeals by the assessee regarding the classification of plastic crates as inputs for Cenvat Credit. The decision was based on a previous unreported case and the impugned orders by the Tribunal were set aside. No costs were awarded.