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Central Excise - Highlights / Catch Notes

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CENVAT Credit - inputs - plastic household buckets - kitchen ...


CENVAT Credit Allowed for Plastic Buckets and Containers as Integrated Business Inputs, Not Separately Billed to Customers.

July 8, 2021

Case Laws     Central Excise     AT

CENVAT Credit - inputs - plastic household buckets - kitchen containers - to be considered as inputs or not - , the value of the buckets are buried into the business income alone. It is an admitted fact that the appellant have not collected any consideration separately for bucket and hence the cost of the buckets was not charged on the customers separately - Credit allowed - AT

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