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2020 (1) TMI 582 - AT - Central ExciseCENVAT Credit - input services - transportation and Toll charges - transportation of sludge and waste cleared from their factory for manufacture of their final product - HELD THAT:- In terms of Rule 2(l) of Cenvat Credit Rules, 2004 the Cenvat credit is disallowed for finished goods to be cleared to the place of buyer beyond the place of removal. In this case, there is no buyer of this sludge cleared by the appellant. Moreover, the same is required to be dumped in terms of the Rajasthan State Pollution Control Board’s direction to run their factory - Therefore, the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the appellant availed transportation services which are like transportation charges paid for procurement of inputs by the appellant for manufacture of their final product. The appellant is entitled to avail Cenvat credit on transportation/Toll charges in question and the facts of the case of Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT] are not applicable to the facts of the case as in the said case Hon’ble Apex Court came to examine the issue of transportation of goods beyond the place of removal up to the place of buyer. Credit allowed - appeal allowed - decided in favor of appellant.
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