about cenvat credit

This query is : Resolved 

09 January 2010

Cenvat credit on Plastic pallet which is used for storage of material is applicable for takeing cenvat credit or not?
pls reply


Madhukar N Hiregange (Expert)
11 January 2010

Since the crates are used in realtion to manufacture ( storage and movement of raw materials WIP/ FG the credit should be available as inputs. However there is a decision in Pallipalyam spinner that the same is eligible as capital good - 2008 231 ELT 1969

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