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TMI Blog2013 (11) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... role in the manufacturing of the final products, needs to be considered as eligible cenvat credit - there is no doubt that trolleys, on which central excise duty has been paid are being used in the factory premises for movement of components - even if it is not considered as a capital goods, the same can be considered under the definition of inputs as provided under Rule 2(l) of the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Banco Products (India) Ltd. 2009 (235) ELT 636 (Tri. -LB) was considering on similar issue in respect of the credit of central excise duty paid on plastic crates and held that the plastic crates which played a role in the manufacturing of the final products, needs to be considered as eligible cenvat credit. I find in this case, there is no doubt that trolleys, on which cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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