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TMI Blog2010 (8) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - The appellants have filed this appeal against the order of denial of Cenvat credit on plastic crates procured by the appellant and used in handling the material. 2. In the show cause notice it was alleged that the plastic crates procured by the appellants were used for handling the material, the terms input has a conventional meaning. It should get wholly or substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35) E.L.T. 636 (Tri.-LB) wherein it was held that modvatable credit is available on plastic crates used as material handling equipments in the factory premises as capital goods as also as inputs. He also submitted that in the case of GKN Sinter Metals Ltd. v. Commissioner of Central Excise, Pune-I reported in 2008 (224) E.L.T. 560 (Tri.-Mumbai), same view was taken by this Tribunal. He further sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly or indirectly in the process of manufacturing of the final product. Hence the impugned order is to be sustained. 5. Heard both sides. 6. On careful examination of the submissions made by both the sides, I find that Circular No. 643/34/02 dated 1-7-2002 clarified the issues. 4. Packing:- (a) Whether cost of secondary packing is to be excluded from the transaction value? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amortized and included in the cost of product while determining the transaction value when the cost of plastic crates forms the part of transaction value the Cenvat credit on these plastic crates cannot be denied. Moreover these plastic crates are being used by the appellants as material handling equipment and transportation of their finished goods for safely transportation by their finished goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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