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

yogesh

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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