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2019 (2) TMI 2048 - CESTAT NEW DELHICENVAT Credit - inputs - storage charges paid for import, for purchase of inputs namely polypropylene glycol, etc. - whether the appellant are entitled to cenvat credit on such storage or warehousing charges paid on inputs? - HELD THAT:- Rule 2(k) of Cenvat Credit Rules defines input, means goods used in the factory by the manufacturer of the final product. Admittedly, the warehouse or the storage charge paid by the appellant is part of the input cost. Accordingly, such charges are essential and accordingly it is held that the appellant is entitled to avail cenvat credit on storage or warehouse charges incurred in the course of acquisition of inputs. Appeal allowed - decided in favor of appellant.
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