2013 (11) TMI 85

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..... lowing Lumbini Beverages Pvt. Ltd. vs. CCE, Patna [2012 (6) TMI 310 - CESTAT, KOLKATA]CENVAT Credit availed on plastic crates used in the manufacture of beverages, is admissible - the Applicant are able to make out prima facie case for total waiver of the dues - all dues waived and its recovery stayed during pendency of the Appeals - Stay granted. - APPEAL NOs.E/A/923-925/2011 - ORDER NO.S-504-50 .....

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..... lastic crates. The ld. Advocate submitted that on the very same issue, this Bench had already taken a view in the case of Lumbini Beverages Pvt. Ltd. vs. CCE, Patna - 2012(284) ELT 695 (Tri.-Kol.) and following the decision of the Larger Bench in the case of Banco Products(India) Ltd. vs. CCE, Vadodara-I 2009(235) ELT 636(Tri.-LB), had held that CENVAT Credit availed on plastic crates is admissibl .....

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