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TMI Blog2012 (10) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... of effectiveness of the machinery - when viewed and judged in the light of interpretation of the term “accessory” same would fall under Sl. No. 3 (i) of Rule 2(b) of the Cenvat Credit Rules, 2002” – cenvat credit allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... their contention they have placed reliance on this Tribunal's decision in the case of Vikram Cement v. Commr. of Central Excise - 2009 (242) E.L.T. 545 (Tribunal) wherein the modvat credit on material handling equipment was allowed. The contention is that the appeal filed by the Revenue against the Tribunal's decision was dismissed by the Hon'ble Supreme Court reported in 2002 (145) E.L.T. A68. The appellant also placed reliance on Larger Bench decision in the case of Banco Products (India) Ltd. v. Commr. of Central Excise, Vadodara-I reported in 2009 (235) E.L.T. 636 (Tri.-LB). The appellant also contended that prior to the period in question and subsequent to the period in question, there is no dispute regarding availment of Modvat/Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine. The same may be of kind, which is capable of being used as a common object, with number of machines. The only criteria for an object to be held as an accessory, as emerging from the above extracted portion of various judgments is that a particular item should be capable of being used with a machine and should advance the effectiveness of working of that machine. The plastic crates in question are used for transportation of the raw material to the processing machine and all the finished goods from the machine to the storage area. It can be argued that instead of using such plastic crates as material handling device, the various components on the inputs can be carried manually also. However, the question is as to whether such transp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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